The taxation of investment funds L'imposition des fonds de placement Die Besteuerung von Investmentfonds La imposición de los fondos de inversión
著者
書誌事項
The taxation of investment funds = L'imposition des fonds de placement = Die Besteuerung von Investmentfonds = La imposición de los fondos de inversión
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 82b ; subject 2）
International Fiscal Association, c1997
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注記
"51st Congress of the International Fiscal Association, New Delhi, 1997"--Half t.p.
English, French, German and Spanish
Includes bibliographical references
内容説明・目次
内容説明
Since 1971 a more relaxed attitude to investment risks has developed. However, no source country gives investment funds easy access to the benefits of tax treaties. This text seeks to show that a better definition and acceptance of the source country's rights to tax could be a realistic solutionOl.
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