Taxation of Cross‑Border Portfolio Investment: Mutual Funds and Possible Tax Distortions
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/taxation-of-cross-border-portfolio-investment_9789264172883-en.html
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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.
