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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| Format: | Book |
| Language: | English |
| Published: |
Paris :
Organisation for Economic Co-operation and Development,
c2006.
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| Series: | OECD tax policy studies ;
no. 14. OECD Tax Policy Studies, no.14. |
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3rd Floor Main Library
| Call Number: |
A1234.567 |
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| Copy 1 | Available |