Taxation of capital gains of individuals policy considerations and approaches
This book investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Perspectives on these are reported for 20 OECD countries. Descriptive information on aspects of capital tax rules for gains on domestic assets of resident...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
Organisation for Economic Co-operation and Development
c2006.
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| Colección: | OECD tax policy studies ;
no. 14. |
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705136206719 |
