Taxation of Cross-Border Portfolio Investment [electronic resource]: Mutual Funds and Possible Tax D...
Taxation of Cross-Border Portfolio Investment [electronic resource]: Mutual Funds and Possible Tax D...
Taxation of Cross-Border Portfolio Investment [electronic resource]: Mutual Funds and Possible Tax Distortions / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 1999.
Alternative title
Date
1999.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (176 p. ) ill. ;
Content type
text
Media type
computer
Carrier type
online resource
Contents
Executive Summary -- Chapter 1. International Taxation of Portfolio Investment and Collective Investment Institutions: An Overview of the Issues -- Chapter 2. Individual Direct Portfolio Investment -- Chapter 3. Domestic vs. Foreign Collective Investment Institutions and International Tax Considerat...
Publication information
Publisher
Paris : OECD Publishing, 1999.
Date Published
1999.
Subjects
More information
Scope and Contents
Summary
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 as in offshore tax-free environments. These developments mo...
Alternative Titles
Full title
Taxation of Cross-Border Portfolio Investment [electronic resource]: Mutual Funds and Possible Tax Distortions / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
Bibliographic Level Mode of Issuance: Monograph
Includes bibliographical references (page 105).
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK3lzBWOLy
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3lzBWOLy
Other Identifiers
ISBN
92-64-17288-2
1-280-02972-2
DDC
330
MMS ID
991023942134902626
