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 property across the OECD, considering wher...
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Paris
OECD Publishing
2013
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| Series: | OECD Taxation Working Papers
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| Subjects: | |
| Online Access: | Volltext |
| Summary: | 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 |
| Physical Description: | 1 Online-Ressource (56 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/5k3wh96w246k-en |
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Record in the Search Index
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| spelling | Harding, Michelle Verfasser aut Taxation of Dividend, Interest, and Capital Gain Income Michelle Harding Paris OECD Publishing 2013 1 Online-Ressource (56 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Taxation Working Papers 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 Taxation https://doi.org/10.1787/5k3wh96w246k-en Verlag kostenfrei Volltext |
| spellingShingle | Harding, Michelle Taxation of Dividend, Interest, and Capital Gain Income Taxation |
| title | Taxation of Dividend, Interest, and Capital Gain Income |
| title_auth | Taxation of Dividend, Interest, and Capital Gain Income |
| title_exact_search | Taxation of Dividend, Interest, and Capital Gain Income |
| title_exact_search_txtP | Taxation of Dividend, Interest, and Capital Gain Income |
| title_full | Taxation of Dividend, Interest, and Capital Gain Income Michelle Harding |
| title_fullStr | Taxation of Dividend, Interest, and Capital Gain Income Michelle Harding |
| title_full_unstemmed | Taxation of Dividend, Interest, and Capital Gain Income Michelle Harding |
| title_short | Taxation of Dividend, Interest, and Capital Gain Income |
| title_sort | taxation of dividend interest and capital gain income |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/5k3wh96w246k-en |
| work_keys_str_mv | AT hardingmichelle taxationofdividendinterestandcapitalgainincome |