Integration of Corporate and Personal Taxes in Europe: the Role of Minimum Taxes on Dividend Payments. December 1996

Integration of Corporate and Personal Taxes in Europe: the Role of Minimum Taxes on Dividend Payments. December 1996
Author: Canada. Technical Committee on Business Taxation
Publisher:
Total Pages: 28
Release: 1996
Genre:
ISBN:
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Integration of Corporate and Personal Taxes in Europe: the Role of Minimum Taxes on Dividend Payments. December 1996
Language: en
Pages: 28

Integration of Corporate and Personal Taxes in Europe: the Role of Minimum Taxes on Dividend Payments. December 1996

Authors: Canada. Technical Committee on Business Taxation
Categories:
Type: BOOK - Published: 1996 - Publisher:

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The Integration of Corporate and Personal Taxes in Europe
Language: en
Pages: 40

The Integration of Corporate and Personal Taxes in Europe

Authors: Michael P. Devereux
Categories: Business tax
Type: BOOK - Published: 1997 - Publisher: The Committee

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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 a
Taxation of Cross-Border Dividends Paid to Individuals from an EU Perspective
Language: en
Pages: 168

Taxation of Cross-Border Dividends Paid to Individuals from an EU Perspective

Authors: Erwin Nijkeuter
Categories: Law
Type: BOOK - Published: 2012-08-01 - Publisher: Kluwer Law International B.V.

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This book is the first in-depth study to analyze the circumstances in which the freedom of establishment or free movement of capital may apply to the cross-bord
The International Tax Law Concept of Dividend
Language: en
Pages: 306

The International Tax Law Concept of Dividend

Authors: Marjaana Helminen
Categories: Law
Type: BOOK - Published: 2010-01-01 - Publisher: Kluwer Law International B.V.

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The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational ente
Rethinking Double Taxation's Role in Dividend Policy
Language: en
Pages: 91

Rethinking Double Taxation's Role in Dividend Policy

Authors: Steven A. Bank
Categories:
Type: BOOK - Published: 2003 - Publisher:

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Corporate dividend policy has long been a source of concern in both tax and corporate law. From a tax law perspective, retained earnings potentially escape the