Corporation Tax The Imputation System
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Corporation Tax Under The Imputation System
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Author : John F. Chown
language : en
Publisher:
Release Date : 1973-01-01
Corporation Tax Under The Imputation System written by John F. Chown and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1973-01-01 with Corporations categories.
Corporate Shareholder Income Taxation And Allocating Taxing Rights Between Countries
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Author : Peter Andrew Harris
language : en
Publisher:
Release Date : 1996
Corporate Shareholder Income Taxation And Allocating Taxing Rights Between Countries written by Peter Andrew Harris and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Law categories.
This ground-breaking book from the IBFD proposes a fundamental change to the norms for the allocation of taxing rights among countries. The author uses an in-depth study of imputation systems to expose the flaws in the current international order, arguing that it is theoretically unsound. He then develops an alternative that would resolve many of the problems presented by international tax law today. Imputation systems are founded on a philosophy that corporations are not appropriate subjects of income taxation, other than as vehicles for the collection of tax, & they accordingly seek to alleviate economic double taxation. In practice they do not achieve this aim. In a domestic context, considered in the first four chapters, their inconsistencies & inaccuracies obscure the more fundamental flaws of the income taxation systems of which they form a part. In an international context, considered in the second four chapters, the difficulties associated with imputation systems highlight the deficiencies in current norms for the allocation of taxing rights among countries. The author examines those norms & finds them an inadequate basis for the international order. The alternatives he proposes would place the international taxing order on a firm theoretical footing & could be applied to any type of corporate tax system. If adopted, his proposals would obviate the need for much current international tax law. Treaties, measures for the avoidance of double taxation & many anti-avoidance measures would become superfluous. This extremely important book, based on prize-winning doctoral research, is destined to become a classic in the field. The acute perception & explication of theories underpinning international taxation make it essential reading.
Comparison Of Us Uk And German Corporate Income Tax Systems With Respect To Dividend Relief
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Author : Benjamin Mahr
language : en
Publisher: GRIN Verlag
Release Date : 2007
Comparison Of Us Uk And German Corporate Income Tax Systems With Respect To Dividend Relief written by Benjamin Mahr and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with categories.
Essay from the year 2004 in the subject Business economics - Accounting and Taxes, grade: Distinction (83%), The University of Sydney (Faculty of Law), course: Comparative Corporate Taxation, language: English, abstract: This essay briefly describes the main different theoretical approaches (tax systems) designed to alleviate the double burden of corporation tax and shareholder income tax under Part 2. Parts 3- 5 explain how the problem of dividend double taxation was tried to be solved in the heterogeneous tax systems of the Germany, the UK and the US. However, the essay will not cover the different double tax avoiding treaties in force in those countries.
The Proposed Imputation System For Company Tax And Its Likely Effect On Shareholders Financing And Investment
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Author : 1940- Officer
language : en
Publisher:
Release Date : 1987
The Proposed Imputation System For Company Tax And Its Likely Effect On Shareholders Financing And Investment written by 1940- Officer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Corporations categories.
The Change From A Classical To A Full Imputation System Of Company Taxation In Australia
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Author : Robert R. Officer
language : en
Publisher:
Release Date : 1989
The Change From A Classical To A Full Imputation System Of Company Taxation In Australia written by Robert R. Officer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Corporations categories.
The Integration Of Corporate And Personal Taxes In Europe
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Author : Michael P. Devereux
language : en
Publisher: The Committee
Release Date : 1997
The Integration Of Corporate And Personal Taxes In Europe written by Michael P. Devereux and has been published by The Committee this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Business tax categories.
The paper describes in some detail the imputation systems in France, Germany, Italy and the United Kingdom, paying particular attention to the minimum tax. It also briefly addresses a number of economic issues; it examines the likely impact of the minimum tax on the investment and financing decisions of companies, and outlines how the impact of the imputation system depends on the minimum tax; and it also briefly raises the issue of alternative forms of taxation of corporate source income.
Streaming And Refundability Of Imputation Credits
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Author : Policy Advice Division, Inland Revenue, New Zealand
language : en
Publisher: Policy and Strategy, Inland Revenue, New Zealand
Release Date : 2008-08-14
Streaming And Refundability Of Imputation Credits written by Policy Advice Division, Inland Revenue, New Zealand and has been published by Policy and Strategy, Inland Revenue, New Zealand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-08-14 with Dividends categories.
Company Tax Systems In Oecd Member Countries
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Author : Organisation for Economic Co-operation and Development
language : en
Publisher:
Release Date : 1973
Company Tax Systems In Oecd Member Countries written by Organisation for Economic Co-operation and Development and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1973 with Business & Economics categories.
Report on the domestic and international consequences of the principal systems of company taxation found in OECD Member countries.
Corporation Tax The Imputation System
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Author : L. H. Clark
language : en
Publisher:
Release Date : 1972
Corporation Tax The Imputation System written by L. H. Clark and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972 with Corporations categories.
Conclusions And Recommendations Of The Committee Of Independent Experts On Company Taxation
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Author : Commission of the European Communities. Committee of Independent Experts on Company Taxation
language : en
Publisher:
Release Date : 1992
Conclusions And Recommendations Of The Committee Of Independent Experts On Company Taxation written by Commission of the European Communities. Committee of Independent Experts on Company Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Capital levy categories.