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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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Taxation and household saving
1994
Persistent link: https://www.econbiz.de/10000898409
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Thin capitalisation
1987
Persistent link: https://www.econbiz.de/10000723526
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Taxation and household saving : country surveys
OECD - 1994
Persistent link: https://www.econbiz.de/10000533797
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Taxing profits in a global economy : domestic and international issues
Organisation for Economic Co-operation and Development - 1991
Persistent link: https://www.econbiz.de/10000022531
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Taxation of capital gains of individuals : policy considerations and approaches
Clark, W. Steven (contributor) - 2006
Persistent link: https://www.econbiz.de/10003396003
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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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The Taxation of Global Trading of Financial Instruments
1998
Technological change and financial deregulation have dramatically globalised financial markets. Financial firms have developed innovative financial instruments, such as swaps and derivatives, to meet the often different global demand of investors and borrowers and have organised themselves to...
Persistent link: https://www.econbiz.de/10012443157
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Taxation of household savings
OECD - 2018
Persistent link: https://www.econbiz.de/10011874866
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Taxation of Capital Gains of Individuals : Policy Considerations and Approaches
2006
This book investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Perspectives on these are reported for 20 OECD countries. Descriptive information on aspects of capital tax rules for gains on domestic assets of...
Persistent link: https://www.econbiz.de/10012448571