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

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

The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, with much of the capital under management by mutual funds or "collective investment institutions" resident in OECD countries, as well...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development (author)
Autores Corporativos: Organisation for Economic Co-operation and Development, author (author), Organisation for Economic Co-operation and Development Content Provider (content provider), Organisation for Economic Co operation and Development Content Provider
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris, France : Organisation for Economic Co-operation and Development [1999]
Materias:
Mutual funds > Taxation > Law and legislation > OECD countries.
Investments > Taxation > Law and legislation > OECD countries.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705207106719

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