Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/dividend-tax-fraud_70ee934c-en.html
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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...
