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The Resource Taxation of cross-border portfolio investment : mutual funds and possible tax distortions

Taxation of cross-border portfolio investment : mutual funds and possible tax distortions

Label
Taxation of cross-border portfolio investment : mutual funds and possible tax distortions
Title
Taxation of cross-border portfolio investment : mutual funds and possible tax distortions
Creator
Subject
Summary
The 1990s have 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
Geographic coverage
International
Language note
English
http://bibfra.me/vocab/lite/organizationName
OECD Committee on Fiscal Affairs Working Party No. 2
http://library.link/vocab/subjectName
  • OECD
  • portfolio investment
  • investment company
Label
Taxation of cross-border portfolio investment : mutual funds and possible tax distortions
Instantiates
Publication
Extent
173 p.
Isbn
9789264170452
Label
Taxation of cross-border portfolio investment : mutual funds and possible tax distortions
Publication
Extent
173 p.
Isbn
9789264170452

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