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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
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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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The Taxation of Global Trading of Financial Instruments
1998
trading, analyses the challenges posed to traditional taxation methods and discusses a range of policy options to tackle the …
Persistent link: https://www.econbiz.de/10012443157
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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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Taxation of Cross-Border Portfolio Investment : Mutual Funds and Possible Tax Distortions
1999
systems and practices in other countries, to ensure that policy goals are being addressed. This book analyses the taxation of …
Persistent link: https://www.econbiz.de/10012441291
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Wage Determination in the Public Sector : A France/Italy Comparison No. 21
1998
Traditionally, pay analysis in the public sector has been based on cross section data, such as average or median wages. This study differs in that micro longitudinal data are used to explain and compare pay determination in the French and Italian civil services. Based on examples, the report...
Persistent link: https://www.econbiz.de/10012448659
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Native-born unemployment
OECD - 20XX
The native-born unemployment rate is calculated as the share of unemployed native-born persons aged 15-64 in the native-born labour force (the sum of employed and unemployed native-born) of that same age. Unemployed persons consist of those who report that they are without work during the...
Persistent link: https://www.econbiz.de/10013526043
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Co-operative Approaches to Regulation : No. 18
1997
In many countries a new concept is emerging as an alternative to command-and-control regulation: the concept of shared responsibility between governments and businesses. Governments and businesses are seeing a need for co-operation and partnership, rather than confrontation and adversarial...
Persistent link: https://www.econbiz.de/10012446973