Download or read book Corporate Tax on Distributions equalization Tax written by and published by . This book was released on 1994 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Tax on Distributions Equalization Tax Proceedings of a Seminar Held in Florence Italy in 1993 During the 47th Congress of the International Fiscal Association written by International Fiscal Association. Congress and published by Springer. This book was released on 1994 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of a seminar held in Florence, Italy, in 1993 during the 47th congress of the International Fiscal Association.
Download or read book Elimination of the Double Tax on Dividends written by American Institute of Certified Public Accountants and published by . This book was released on 1976 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Reform and Simplification of the Income Taxation of Corporations written by and published by . This book was released on 1983 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Intercompany Dividends Under Tax Treaties and EU Law written by Guglielmo Maisto and published by IBFD. This book was released on 2012 with total page 1093 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of dividends and the compatibility of dividend withholding taxes are dealt with. Next, the book discusses the taxation of dividends under tax treaties, in particular focusing on the definition of "dividends" in the OECD Model Convention and the meaning of the concept of "beneficial owner" as applied to dividends. The application of domestic and agreement-based anti-abuse rules to dividends is thoroughly analysed. Finally, the relevance of the non-discrimination provision enshrined in Art. 24 of the OECD Model Convention to dividends as well as procedural issues relating to treaty relief and possible ways of improvement are taken into consideration. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions.
Download or read book The Integration of Corporate and Personal Taxes in Europe written by Michael P. Devereux and published by The Committee. This book was released on 1997 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Tax Handbook on Corporate Distributions and Dividends written by D. Larry Crumbley and published by Prentice Hall. This book was released on 1981 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Undistributed Earnings Tax written by National Association of Credit Men (U.S.) and published by . This book was released on 1920 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Once is Enough written by Charles E. McLure and published by . This book was released on 1977 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Tax on Distributions Equalization Tax written by and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporation Profits and Dividends Under the Income Tax Act written by Canadian Tax Foundation and published by . This book was released on 1949 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Distributions in Kind and Sale of Property by Stockholders written by George E. Cleary and published by . This book was released on 1951 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Integration of the Corporate and Shareholder Tax Systems written by American Institute of Certified Public Accountants. Tax Division and published by . This book was released on 1993 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Dividend Concept in International Tax Law Dividend Payments Between Corporate Entities written by Marjaana Helminen and published by Springer. This book was released on 1999-12-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational enterprises. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. This unique and practical work covers the rules determining which transactions may be classified and therefore taxed as dividend income and how classification conflicts may be resolved. The author examines the classification of various inter-corporate transactions, including: payments made under dividend-stripping arrangements fictitious profit distributions economic benefits in the context of transfer pricing returns on debt-equity hybrids interest payments in thin capitalisation situations and distributions following liquidation The analysis of each transaction refers to international tax law, including tax treaties, European tax law and the domestic tax law of Finland, Germany, Sweden and the United States. The comprehensive coverage and practical nature of The Dividend Concept in International Tax Law make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.
Download or read book Federal Income Taxation of Corporations and Partnerships written by Richard L. Doernberg and published by Aspen Publishers. This book was released on 2013-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Key Features of New Edition: New cases on disguised corporate dividends and disguised partnership sales Increased treatment of affiliated corporations A substantial increase in the number of problems A modest reorganization of Chapter 2 on incorporations to better identify the discrete topics as well as full integration of the equalization of the tax rate on qualifying dividends and long-term capital gains Fully updated to reflect changes in the law through June 2013
Download or read book Taxation of S Corporations in a Nutshell written by Douglas A. Kahn and published by West Academic Publishing. This book was released on 2008 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book covers the following topics: the qualification requirements for a subchapter S election, the allocation of tax items among the shareholders, the effect of those allocations on a shareholder's basis in stock and debt, the limitations on the deduction of pass-through items, the treatment of corporate distributions, the voluntary and involuntary termination of subchapter S status, the treatment of the year in which a subchapter S election is terminated, the limited availability of certain subchapter S provisions after a subchapter S election is terminated, and the taxation of an S corporation's passive investment income and built-in gains.
Download or read book Must Corporate Income Be Taxed Twice written by Charles E. McLure and published by Brookings Institution Press. This book was released on 1979 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:
