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Taxation of cross-border portfolio investment : mutual funds and possible tax distortions

Taxation of cross-border portfolio investment : mutual funds and possible tax distortions - ParisFR OECD 1999

Analyzes the taxation of cross-border portfolio investments by means of collective investment institutions. Identifies possible tax distortions specific to the area of collective investment institutions for a representative group of OECD countries.

Subjects--Topical Terms:
TAXATION

Universal Decimal Class. No.: 11.01.02 O6821

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