Corporate/shareholder Income Taxation and Allocating Taxing Rights Between Countries - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Corporate/shareholder Income Taxation and Allocating Taxing Rights Between Countries write by Peter Andrew Harris. This book was released on 1996. Corporate/shareholder Income Taxation and Allocating Taxing Rights Between Countries available in PDF, EPUB and Kindle. 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.
Statistics of Income
Statistics of Income - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Statistics of Income write by . This book was released on . Statistics of Income available in PDF, EPUB and Kindle.
Income Tax and Imputation of Company Tax
Income Tax and Imputation of Company Tax - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Income Tax and Imputation of Company Tax write by Australian Taxation Office. This book was released on 1987. Income Tax and Imputation of Company Tax available in PDF, EPUB and Kindle.
Comparison of US, UK and German corporate income tax systems with respect to dividend relief
Comparison of US, UK and German corporate income tax systems with respect to dividend relief - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Comparison of US, UK and German corporate income tax systems with respect to dividend relief write by Benjamin Mahr. This book was released on 2004-08-12. Comparison of US, UK and German corporate income tax systems with respect to dividend relief available in PDF, EPUB and Kindle. Essay from the year 2004 in the subject Business economics - Accounting and Taxes, grade: Distinction (83%), The University of Sydney (Faculty of Law), course: Comparative Corporate Taxation, language: English, abstract: This essay briefly describes the main different theoretical approaches (tax systems) designed to alleviate the double burden of corporation tax and shareholder income tax under Part 2. Parts 3- 5 explain how the problem of dividend double taxation was tried to be solved in the heterogeneous tax systems of the Germany, the UK and the US. However, the essay will not cover the different double tax avoiding treaties in force in those countries.
Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States
Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States write by International Monetary Fund. This book was released on 1990-07-01. Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States available in PDF, EPUB and Kindle. The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors. An international comparison is provided, and the potential effects of different integration schemes on the user cost of capital and tax revenues are assessed. The integration of corporate and individual income taxes in the United States could lead to a more efficient domestic and worldwide allocation of resources.
