Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions

Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions
Author: OECD
Publisher: OECD Publishing
Total Pages: 172
Release: 1999-05-04
Genre:
ISBN: 9264172882
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This book analyses the taxation of cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the area of collective investment institutions are identified for a representative group of OECD countries.


Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions
Language: en
Pages: 172

Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions

Authors: OECD
Categories:
Type: BOOK - Published: 1999-05-04 - Publisher: OECD Publishing

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This book analyses the taxation of cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the a
Taxation of cross-border portfolio investment
Language: nl
Pages: 173

Taxation of cross-border portfolio investment

Authors: Organisation for Economic Co-operation and Development
Categories:
Type: BOOK - Published: 1999 - Publisher:

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Taxation of Cross-border Portfolio Investment
Language: en
Pages: 184

Taxation of Cross-border Portfolio Investment

Authors:
Categories: Business & Economics
Type: BOOK - Published: 1999 - Publisher: Org. for Economic Cooperation & Development

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The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, wit
UCITS and Taxation
Language: en
Pages: 578

UCITS and Taxation

Authors: Raymond Adema
Categories: Law
Type: BOOK - Published: 2009-01-01 - Publisher: Kluwer Law International B.V.

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This book examines the taxation of Undertakings for the Collective Investment in Transferable Securities (UCITS) in Austria, Germany, the Netherlands, and the U
Taxation of Investment Funds in the European Union
Language: en
Pages: 427

Taxation of Investment Funds in the European Union

Authors: Tomi Viitala
Categories: Capital gains tax
Type: BOOK - Published: 2005 - Publisher: IBFD

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The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a com