Taxation of Dividend, Interest, and Capital Gain Income [E-Book] / Michelle Harding
Harding, Michelle.
Paris : OECD Publishing, 2013
57 p. ; 21 x 29.7cm.
englisch
10.1787/5k3wh96w246k-en
OECD Taxation Working Papers ; 19
Taxation
Full Text
LEADER 01896naa a22002778i 4500
001 ZB06589
003 OECD iLibrary
008 131201s2013 fr o i|0| 0 eng d
024 7 |a 10.1787/5k3wh96w246k-en  |2 doi 
035 |a (Sirsi) a493476 
041 |a eng 
100 1 |a Harding, Michelle. 
245 1 0 |a Taxation of Dividend, Interest, and Capital Gain Income  |h [E-Book] /  |c Michelle Harding 
264 |a Paris :  |b OECD Publishing,  |c 2013  |e (OECD iLibrary) 
300 |a 57 p. ;  |c 21 x 29.7cm. 
336 |a Text   |b txt   |2 rdacontent 
337 |a Computermedien   |b c   |2 rdamedia 
338 |a Online-Ressource   |b cr   |2 rdacarrier 
490 |a OECD Taxation Working Papers ;  |v 19 
500 |a englisch 
520 3 |a This paper provides an overview of the differing ways in which capital income is taxed across the OECD. It provides an analytical framework which summarises the statutory tax treatment of dividend income, interest income and capital gains on shares and real property across the OECD, considering where appropriate the interaction of corporate and personal tax systems. It describes the different approaches to the tax treatment of these income types at progressive stages of taxation and concludes the discussion of each income type by summarising the different systems in diagrammatic form. For each income type, the paper presents worked calculations of the maximum combined statutory tax rates in each OECD country, under the tax treatment and rates applying as at 1 July 2012. These treatments and rates may have changed since this date and the paper should not be interpreted as reflecting the current taxation of capital income in OECD countries. 
653 |a Taxation 
856 4 0 |u http://dx.doi.org/10.1787/5k3wh96w246k-en  |z Volltext 
915 |a zzwFZJ3 
596 |a 1 
949 |a XX(493476.1)  |w AUTO  |c 1  |i 493476-1001  |l ELECTRONIC  |m ZB  |r N  |s Y  |t E-BOOK  |u 5/2/2016  |x UNKNOWN  |z UNKNOWN  |1 ONLINE