The OECD has published a report providing several recommendations for countries in regard to recognizing the risk, improving domestic coordination, and expanding international cooperation to address the illicit tax practice of dividend stripping.
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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 p…