Taxation of Cross-Border Portfolio Investment: Mutual Funds and Possible Tax Distortions |
| Over the last ten years, there has been a significant increase in
cross-border capital flows. In addition, these flows have witnessed a shift in
composition towards portfolio investment, with much capital managed by mutual
funds as well as in off-shore tax-free environments. Taxation of
Cross-Border Portfolio Investment: Mutual Funds and Possible Tax
Distortions analyzes the taxation of cross-border portfolio investments,
tax distortions, neutrality conditions and policy options for regulators. Aussi disponible en français. Published by the Organisation for Economic Co-operation & Development, 1999. 23 1999 03 1P $84.00 |
| Price and availability subject to change.
Shipping and applicable taxes extra. Questions about this product? Please e-mail us. Last modified: May 20, 1999 |
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