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. --- 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 payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create...