Assessing distortions in the international taxation of portfolio investment via collective investment institutions
Year of publication: |
2000
|
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Authors: | Clark, W. Steven |
Published in: |
Financial market trends. - Paris : OECD, ISSN 0378-651X, ZDB-ID 785158-3. - 2000, p. 195-218
|
Subject: | Portfolio-Investition | Foreign portfolio investment | Investmentfonds | Investment Fund | Doppelbesteuerung | Double taxation | Kapitalertragsteuer | Capital income tax | Steuerwirkung | Tax effects | OECD-Staaten | OECD countries |
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