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1987

Persistent link: https://www.econbiz.de/10000723526

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

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

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

Dividend Tax Fraud : Raising Awareness of Dividend Stripping Schemes

OECD - 2023

Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and … repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements …. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market …

Persistent link: https://www.econbiz.de/10014491446