OECD Taxation Working Papers N. 19: Taxation of Dividend, Interest, and Capital Gain Income
OECD Taxation Working Papers N. 19: Taxation of Dividend, Interest, and Capital Gain Income. 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…