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.

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.

Amendment To Ssap 8

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Author :
language : en
Publisher:
Release Date : 1997-01-01

Amendment To Ssap 8 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-01-01 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.

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 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 Treatment Of Taxation Under The Imputation System In The Accounts Of Companies

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Author : Institute of Chartered Accountants in England and Wales
language : en
Publisher:
Release Date : 1974

The Treatment Of Taxation Under The Imputation System In The Accounts Of Companies written by Institute of Chartered Accountants in England and Wales and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1974 with Corporations categories.

Overview And Strategy For The Generalized Edit And Imputation System

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Author : J. G. Kovar
language : en
Publisher:
Release Date : 1988

Overview And Strategy For The Generalized Edit And Imputation System written by J. G. Kovar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Data editing categories.

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.

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.