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Income and capital gains taxes:

1997

Title: The Tax Treatment of Government Bonds

Author: Norregaard, John

Series: Working Paper No. 1997/025

Date: March 1, 1997

Notes: The paper presents the present provisions of taxation of interest from government bonds in OECD countries.

Subject: Bonds Capital income Financial institutions Income and capital gains taxes National accounts Personal income Sovereign bonds Taxes Withholding tax

1996

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