Author: Tax Institute (É.-U.)
Publisher:
ISBN:
Category :
Languages : en
Pages : 264
Book Description
Taxation and Business Concentration
Author: Tax Institute (É.-U.)
Publisher:
ISBN:
Category :
Languages : en
Pages : 264
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 264
Book Description
Taxation and Business Concentration: Symposium, June 15-16, 1950
Author: J. Keith Butters
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Taxation and Business Concentration
Author:
Publisher:
ISBN:
Category : Industries
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category : Industries
Languages : en
Pages :
Book Description
Taxation and Business Concentration Symposium Conducted by the Tax Inst
Author: J. K. Butter
Publisher:
ISBN:
Category :
Languages : en
Pages : 246
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 246
Book Description
Proceedings of the ... Annual Conference on Taxation Held Under the Auspices of the National Tax Association-Tax Institute of America
Author: National Tax Association-Tax Institute of America
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 302
Book Description
Publisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 302
Book Description
Proceedings: Annual Taxation Conference
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 344
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 344
Book Description
Anglo-American Corporate Taxation
Author: Steven A. Bank
Publisher: Cambridge University Press
ISBN: 113950259X
Category : Law
Languages : en
Pages :
Book Description
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.
Publisher: Cambridge University Press
ISBN: 113950259X
Category : Law
Languages : en
Pages :
Book Description
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.
Consolidated Review of Current Information
Author: United States. Department of the Treasury. Library
Publisher:
ISBN:
Category :
Languages : en
Pages : 90
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 90
Book Description
Proceedings
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 344
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 344
Book Description
Reappraisal of business taxation
Author: Harold M. Groves
Publisher:
ISBN:
Category :
Languages : en
Pages : 242
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 242
Book Description