Taxation of cross-border portfolio investment : mutual funds and possible tax distortions (Record no. 47169)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00605nam a2200133Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260716043430.0 |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | 11.01.02 O6821 |
| 245 ## - TITLE STATEMENT | |
| Title | Taxation of cross-border portfolio investment : mutual funds and possible tax distortions |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | OECD |
| Place of publication, distribution, etc. | ParisFR |
| Date of publication, distribution, etc. | 1999 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 583 ## - ACTION NOTE | |
| Time/date of action | 10/12/01 |
| Action agent | JOY_D |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Analytic |
| Call number suffix | O6821 |
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