Taxation of Cross-Border Portfolio Investment: Mutual Funds and Possible Tax Distortions by OECD Published by OECD Publishing, Publi Oecd Published by Oecd Publishing

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

OECD Published by OECD Publishing, Publi Oecd Published by Oecd Publishing

173 pages • missing pub info (editions)

nonfiction business economics informative medium-paced
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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, with much of the capital under management by mutual funds or "collective investment instit...

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