TY - BOOK TI - Taxation of cross-border portfolio investment : mutual funds and possible tax distortions PY - 1999/// CY - ParisFR PB - OECD KW - TAXATION N2 - 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 ER -