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  <titleInfo>
    <title>Taxation of cross-border portfolio investment : mutual funds and possible tax distortions</title>
  </titleInfo>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">ParisFR</placeTerm>
    </place>
    <publisher>OECD</publisher>
    <dateIssued>1999</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <abstract>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.</abstract>
  <note>10/12/01 JOY_D</note>
  <subject>
    <topic>TAXATION</topic>
  </subject>
  <classification authority="udc">11.01.02 O6821</classification>
  <recordInfo/>
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