Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 0

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Author: Clarence Heer
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 136

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Author: Great Britain. Parliament. Joint Committee on Tax Law Rewrite Bills
Publisher: The Stationery Office
ISBN: 9780104014271
Category : Business & Economics
Languages : en
Pages : 40

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The Committee welcomes the Corporation Tax Bill as a clarification of the existing law and believes it will be easier to use and more accessible to Parliament, the judiciary, informed professionals, business people and other users of the legislation. The Committee is satisified that the only changes to the law that the Bill makes are of such minor significance that they need not be referred to the attention of Parliament.

Author: Great Britain. Parliament. House of Commons
Publisher:
ISBN: 9780215518538
Category :
Languages : en
Pages : 884

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4 vols. not sold separately

Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 332

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Author: Great Britain: Parliament: Joint Committee on Tax Law Rewrite Bills
Publisher: The Stationery Office
ISBN: 9780108459344
Category : Business & Economics
Languages : en
Pages : 56

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In this report the Committee considers both the Corporation Tax Bill and the Taxation (International and Other Provisions) Bill. They paid particular attention to: the changes proposed by the Corporation Tax Bill expected to increase or reduce the amount of corporation tax payable; and the powers in the Corporation Tax Bill to amend legislation and the assurance given by the Minister that the projects' Consultative and Steering Committees would have to consent to any such changes. The Committee accepts the proposed amendments to both Bills, which are of a minor, technical nature

Author: Great Britain. Parliament. House of Commons
Publisher:
ISBN: 9780215534538
Category :
Languages : en
Pages : 803

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4 vols. not sold separately

Author: Steven A. Bank
Publisher: Oxford University Press
ISBN: 019971696X
Category : Law
Languages : en
Pages : 304

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The U.S. corporate income tax - and in particular the double taxation of corporate income - has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system. Unlike in most other industrialized countries, corporate income is taxed twice, first at the entity level and again at the shareholder level when distributed as a dividend. The conventional wisdom has been that this double taxation was part of the system's original design over a century ago and has survived despite withering opposition from business interests. In both cases, history tells another tale. Double taxation as we know it today did not appear until several decades after the corporate income tax was first adopted. Moreover, it was embraced by corporate representatives at the outset and in subsequent years businesses have been far more ambivalent about its existence than is popularly assumed. From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present is the first historical account of the evolution of the corporate income tax in America. Professor Steven A. Bank explains the origins of corporate income tax and the political, economic, and social forces that transformed it from a sword against evasion of the individual income tax to a shield against government and shareholder interference with the management of corporate funds.

Author: New York Chamber of Commerce. Committee on State and Municipal Taxation
Publisher:
ISBN:
Category : Mortgages
Languages : en
Pages : 4

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Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 622

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