Anglo American Corporate Taxation
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Anglo American Corporate Taxation
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Author : Steven A. Bank
language : en
Publisher: Cambridge University Press
Release Date : 2011-09-22
Anglo American Corporate Taxation written by Steven A. Bank and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-09-22 with Law categories.
The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.
Annual Report Anglo American Corporation Of South Africa Ltd
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Author : Anglo American Corporation of South Africa, ltd
language : en
Publisher:
Release Date : 1973
Annual Report Anglo American Corporation Of South Africa Ltd written by Anglo American Corporation of South Africa, ltd and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1973 with categories.
Corporate Tax Law
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Author : Peter Harris
language : en
Publisher: Cambridge University Press
Release Date : 2013-03-07
Corporate Tax Law written by Peter Harris and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-07 with Business & Economics categories.
A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
De Anglo Amerikaanse Trust In De Inkomsten En Vennootschapsbelasting
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Author : J. P. Koos Boer
language : nl
Publisher:
Release Date : 2011
De Anglo Amerikaanse Trust In De Inkomsten En Vennootschapsbelasting written by J. P. Koos Boer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Inkomstenbelasting / gtt categories.
The Foundations Of Anglo American Corporate Fiduciary Law
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Author : David Kershaw
language : en
Publisher: Cambridge University Press
Release Date : 2018-08-23
The Foundations Of Anglo American Corporate Fiduciary Law written by David Kershaw and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-23 with Business & Economics categories.
Explores the foundations and evolution of corporate fiduciary law in the United States and the United Kingdom.
The Impact Of The Oecd And Un Model Conventions On Bilateral Tax Treaties
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Author : Michael Lang
language : en
Publisher: Cambridge University Press
Release Date : 2012-05-17
The Impact Of The Oecd And Un Model Conventions On Bilateral Tax Treaties written by Michael Lang and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-05-17 with Law categories.
This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which has so far either studied the sole Model Tax Conventions or focused on bilateral treaties in the context of the tax treaty policy of single countries, and sets the pace for a new methodology in the analysis and interpretation of tax treaties. A general report outlines the key points of the analysis, highlights current trends and predicts future developments of multilateralism and global tax law. This is an essential resource for academics, tax authorities and international tax practitioners who find textbooks based on Model Tax Conventions insufficient.
Making The Modern American Fiscal State
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Author : Ajay K. Mehrotra
language : en
Publisher: Cambridge University Press
Release Date : 2013-09-30
Making The Modern American Fiscal State written by Ajay K. Mehrotra and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-30 with Business & Economics categories.
At the turn of the twentieth century, the US system of public finance underwent a dramatic transformation. The late nineteenth-century regime of indirect, hidden, partisan, and regressive taxes was eclipsed in the early twentieth century by a direct, transparent, professionally administered, and progressive tax system. This book uncovers the contested roots and paradoxical consequences of this fundamental shift in American tax law and policy. It argues that the move toward a regime of direct and graduated taxation marked the emergence of a new fiscal polity - a new form of statecraft that was guided not simply by the functional need for greater revenue but by broader social concerns about economic justice, civic identity, bureaucratic capacity, and public power. Between the end of Reconstruction and the onset of the Great Depression, the intellectual, legal, and administrative foundations of the modern fiscal state first took shape. This book explains how and why this new fiscal polity came to be.
Tax And Corporate Governance
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Author : Wolfgang Schön
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-03-12
Tax And Corporate Governance written by Wolfgang Schön and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-03-12 with Business & Economics categories.
Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Research Handbook On Corporate Taxation
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Author : Reuven S. Avi-Yonah
language : en
Publisher: Edward Elgar Publishing
Release Date : 2023-08-14
Research Handbook On Corporate Taxation written by Reuven S. Avi-Yonah and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-08-14 with Law categories.
Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. With a variety of paths to reform proposed throughout, it will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law.
War Wine And Taxes
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Author : John V. C. Nye
language : en
Publisher: Princeton University Press
Release Date : 2018-06-26
War Wine And Taxes written by John V. C. Nye and has been published by Princeton University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-26 with Business & Economics categories.
In War, Wine, and Taxes, John Nye debunks the myth that Britain was a free-trade nation during and after the industrial revolution, by revealing how the British used tariffs—notably on French wine—as a mercantilist tool to politically weaken France and to respond to pressure from local brewers and others. The book reveals that Britain did not transform smoothly from a mercantilist state in the eighteenth century to a bastion of free trade in the late nineteenth. This boldly revisionist account gives the first satisfactory explanation of Britain's transformation from a minor power to the dominant nation in Europe. It also shows how Britain and France negotiated the critical trade treaty of 1860 that opened wide the European markets in the decades before World War I. Going back to the seventeenth century and examining the peculiar history of Anglo-French military and commercial rivalry, Nye helps us understand why the British drink beer not wine, why the Portuguese sold liquor almost exclusively to Britain, and how liberal, eighteenth-century Britain managed to raise taxes at an unprecedented rate—with government revenues growing five times faster than the gross national product. War, Wine, and Taxes stands in stark contrast to standard interpretations of the role tariffs played in the economic development of Britain and France, and sheds valuable new light on the joint role of commercial and fiscal policy in the rise of the modern state.