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

Material type: Text

TextPublication details: OECD ParisFR 1999Subject(s):

TAXATION

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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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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