00522nam a2200097Ia 4500080001900000245009400019260002400113520025400137583002000391650001300411  a11.01.02 O6821  aTaxation of cross-border portfolio investment : mutual funds and possible tax distortions  bOECDaParisFRc1999  aAnalyzes 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.  c10/12/01kJOY_D  aTAXATION