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Taxation of Cross-Border Portfolio Investment : Mutual Funds and Possible Tax Distortions
1999
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...
Persistent link: https://www.econbiz.de/10012441291
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Taxation of cross-border portfolio investment : mutual funds and possible tax distortions
Organisation for Economic Co-Operation and Development - 1999
Persistent link: https://www.econbiz.de/10001367249
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Thin capitalisation
1987
Persistent link: https://www.econbiz.de/10000723526
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The taxation of global trading of financial instruments
1998 - Rev. and updated version of the discussion draft "The taxation of global trading of financial instruments" released on the 14th February 1997
Persistent link: https://www.econbiz.de/10000653777
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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Uruguay 2011 : Phase 1: Legal and Regulatory Framework
2011
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal...
Persistent link: https://www.econbiz.de/10012448481
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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Uruguay 2015 : Phase 2: Implementation of the Standard in Practice
2015
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Uruguay …
Persistent link: https://www.econbiz.de/10012450085