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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...
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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 …
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This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. It … examines the different approaches that countries take to taxing household savings, and calculates marginal effective tax rates …
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The OECD Key Indicators of Informality based on Individuals and their Households (KIIbIH) database provides comparable indicators and harmonised data on informal employment, well-being of informal workers and their dependents. It currently covers 42 countries across North and sub-Saharan Africa,...
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This comparative table includes statistics on the final consumption expenditure of households broken down by the COICOP (Classification of Individual Consumption According to Purpose) classification and by durability. Final consumption expenditures comprise different variables such as clothing...
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