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Corporate Income Tax: Overall statutory tax rates on dividend income (Edition 2016)

OECD - 2016

This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.

Persistent link: https://www.econbiz.de/10013525424

Corporate Income Tax: Overall statutory tax rates on dividend income (Edition 2022)

OECD - 2022

This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.

Persistent link: https://www.econbiz.de/10014324072

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

Corporate Income Tax: Overall statutory tax rates on dividend income (Edition 2019)

OECD - 2019

This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.

Persistent link: https://www.econbiz.de/10013525203

Overall statutory tax rates on dividend income

OECD - 20XX

This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.

Persistent link: https://www.econbiz.de/10013527697

Corporate Income Tax: Overall statutory tax rates on dividend income (Edition 2020)

OECD - 2020

This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.

Persistent link: https://www.econbiz.de/10013528329

Corporate Income Tax: Overall statutory tax rates on dividend income (Edition 2021)

OECD - 2021

This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.

Persistent link: https://www.econbiz.de/10013377428

Corporate Income Tax: Overall statutory tax rates on dividend income (Edition 2018)

OECD - 2018

This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.

Persistent link: https://www.econbiz.de/10013526391

Corporate Income Tax: Overall statutory tax rates on dividend income (Edition 2017)

OECD - 2017

This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.

Persistent link: https://www.econbiz.de/10013526442

Corporate Income Tax: Overall statutory tax rates on dividend income (Edition 2023)

OECD - 20XX

This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.

Persistent link: https://www.econbiz.de/10014568329

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