"Droit fiscal." . . "Organisation for Economic Co-operation and Development." . . "Organisation for Economic Co-operation and Development" . . . . . . "Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions" . . "Taxation of cross-border portfolio investment mutual funds and possible tax distortions"@en . "Taxation of cross-border portfolio investment mutual funds and possible tax distortions" . "Les investissements transnationaux de portefeuille face a l'impôt" . . . "Taxation of Cross-Border Portfolio Investment : Mutual Funds and Possible Tax Distortions" . . . . . . "Online-Publikation" . . . . . . . . "Taxation of cross-border portfolio investment : mutual funds and possible tax distortions" . "Taxation of cross-border portfolio investment : mutual funds and possible tax distortions"@en . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . "Libros electrónicos" . . . . . . . . . "Taxation of cross-border portfolio investments : mutual funds and possible tax distortions" . . . . . . . "Electronic books"@en . . . "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 motivate countries to review and monitor the operation of their tax rules in this area, notably the interaction of domestic tax rules with tax systems and practices in other countries, to ensure that policy goals are being addressed. 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. The analysis and calculations contained in the book, while illustrative and not capturing the full richness of the possible permutations under tax regimes, draw out key tax distortions, neutrality conditions and policy options." . . "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 motivate countries to review and monitor the operation of their tax rules in this area, notably the interaction of domestic tax rules with tax systems and practices in other countries, to ensure that policy goals are being addressed. 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. The analysis and calculations contained in the book, while illustrative and not capturing the full richness of the possible permutations under tax regimes, draw out key tax distortions, neutrality conditions and policy options."@en . . . . . . . . . . . "Sociétés d'investissement Impôts Droit Pays de l'Organisation de coopération et de développement économiques." . . "International" . . "Finance and Investment" . . "Portfoliotheorie Steuerrecht." . . "Investments Taxation Law and legislation OECD countries." . . "OCDE. Comité des affaires fiscales. Groupe de travail 2." . . "Taxation." . . "Kapitalmobilität" . . "Organisation de coopération et de développement économiques." . . "Inversiones Impuestos Leyes y legislación Organización de Cooperación y Desarrollo Económicos (Países-miembros)" . . "Investimenti - Controllo fiscale - Paesi dell'OCDE." . . "Sociétés d'investissement." . . "Kapitalertragsteuer" . . "Fiscale aspecten." . . "Mutual funds Taxation Law and legislation." . . "Internationale Kapitalbewegung." . . "Belastingvermijding." . . "Investmentfonds" . . "Paesi dell'OCDE - Politica fiscale." . . "Organisation de coopération et de développement économiques." . . "OECD-Staaten" . . "Mutual funds Taxation Law and legislation OECD countries." . . "skattepolitik" . . "Investissements internationaux." . . "OESO-landen." . . "Portfolio-Investition / Investmentfonds / Internationale Kapitalmobilität / Doppelbesteuerung / Kapitalertragsteuer / Steuerwirkung / OECD-Staaten." . . "porteføljestyring" . . "Steuerrecht." . . "Portfolio-Investition." . . "Portfolio-Investition" . "OECD Committee on Fiscal Affairs. Working Party No.2." . . "Steuerwirkung" . . "Steuerrecht Portfoliotheorie." . . "Investissements Impôts Droit Pays de l'Organisation de coopération et de développement économiques." . . "Redditi di capitale Tributi Studio comparato." . . "Investments Taxation Law and legislation." . . "indkomstskatter" . . "Placement de capitaux." . . "Fondo mutualista Impuestos Leyes y legislación Organización de Cooperación y Desarrollo Económicos (Países-miembros)" . . "OECD countries." . . "Fondi comuni di investimento mobiliare Tributi Aspetti internazionali." . . "OECD" . . "OECD." . "Organización de Cooperación y Desarrollo Económicos." . . "Valeurs mobilières." . . "Buitenlandse investeringen." . . "Doppelbesteuerung" . . . .