Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
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 challeng...
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| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2023
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases |
| Beschreibung: | 1 Online-Ressource (31 Seiten) 21 x 28cm |
| DOI: | 10.1787/70ee934c-en |
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| 520 | |a 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 distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases | ||
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| illustrated | Not Illustrated |
| indexdate | 2024-12-09T19:00:24Z |
| institution | BVB |
| language | English |
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| physical | 1 Online-Ressource (31 Seiten) 21 x 28cm |
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| spelling | Dividend Tax Fraud Raising Awareness of Dividend Stripping Schemes Organisation for Economic Co-operation and Development Paris OECD Publishing 2023 1 Online-Ressource (31 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier 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 distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases Finance and Investment Governance Taxation https://doi.org/10.1787/70ee934c-en Verlag kostenfrei Volltext |
| spellingShingle | Dividend Tax Fraud Raising Awareness of Dividend Stripping Schemes Finance and Investment Governance Taxation |
| title | Dividend Tax Fraud Raising Awareness of Dividend Stripping Schemes |
| title_auth | Dividend Tax Fraud Raising Awareness of Dividend Stripping Schemes |
| title_exact_search | Dividend Tax Fraud Raising Awareness of Dividend Stripping Schemes |
| title_full | Dividend Tax Fraud Raising Awareness of Dividend Stripping Schemes Organisation for Economic Co-operation and Development |
| title_fullStr | Dividend Tax Fraud Raising Awareness of Dividend Stripping Schemes Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Dividend Tax Fraud Raising Awareness of Dividend Stripping Schemes Organisation for Economic Co-operation and Development |
| title_short | Dividend Tax Fraud |
| title_sort | dividend tax fraud raising awareness of dividend stripping schemes |
| title_sub | Raising Awareness of Dividend Stripping Schemes |
| topic | Finance and Investment Governance Taxation |
| topic_facet | Finance and Investment Governance Taxation |
| url | https://doi.org/10.1787/70ee934c-en |