000 00605nam a2200133Ia 4500
005 20260716043430.0
080 _a11.01.02 O6821
245 _aTaxation of cross-border portfolio investment : mutual funds and possible tax distortions
260 _bOECD
_aParisFR
_c1999
520 _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.
583 _c10/12/01
_kJOY_D
650 _aTAXATION
942 _cA
_mO6821
999 _c47169
_d47169