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

Material type: TextTextPublication details: OECD ParisFR 1999Subject(s): Action note:
  • 10/12/01 JOY_D
Summary: 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.
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Analytic CARICOM Documentation Centre 11.01.02 O6821 (Browse shelf(Opens below)) Available 0000000017848

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.

10/12/01 JOY_D

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