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Officials' advice

Secretariat support papers on various design issues: Memorandum

Issue date: 
Thursday, 20 September 2018
Version note: 

Prepared by Inland Revenue for the Tax Working Group and dated 12 June 2018.

Other papers from this meeting: Meeting 12: 29 June 2018.

Other papers on this theme: Capital.

This paper is a combination of a number of notes prepared by the Secretariat on specific design issues to be considered if extending the taxation of capital income.

Last updated: 
Monday, 17 September 2018