The Resource A comparative analysis of the classical, dual rate, and imputation taxation systems and an examination of the corporate tax systems in Belgium, France, Germany, Italy, the Netherlands, and the United Kingdom

A comparative analysis of the classical, dual rate, and imputation taxation systems and an examination of the corporate tax systems in Belgium, France, Germany, Italy, the Netherlands, and the United Kingdom

Label
A comparative analysis of the classical, dual rate, and imputation taxation systems and an examination of the corporate tax systems in Belgium, France, Germany, Italy, the Netherlands, and the United Kingdom
Title
A comparative analysis of the classical, dual rate, and imputation taxation systems and an examination of the corporate tax systems in Belgium, France, Germany, Italy, the Netherlands, and the United Kingdom
Subject
Summary
Many problems exist in arriving at a harmonized direct taxation system for the EEC. This special issue of European Taxation attempts to shed some light on the problems and the factors of the systems in consideration. The study provides an outline of the classical system in Italy, Netherlands and the United Kingdom; dual rate system in Germany; imputation system in Belgium, France and the United Kingdom. The purpose of the study is to provide further bases for an international discussion of a subject of crucial importance in an integrating area
Citation source
In: European taxation. - Amsterdam. - Vol. 12 (1972),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • harmonization of tax
  • imputation system
  • corporate income tax
Label
A comparative analysis of the classical, dual rate, and imputation taxation systems and an examination of the corporate tax systems in Belgium, France, Germany, Italy, the Netherlands, and the United Kingdom
Instantiates
Publication
Label
A comparative analysis of the classical, dual rate, and imputation taxation systems and an examination of the corporate tax systems in Belgium, France, Germany, Italy, the Netherlands, and the United Kingdom
Publication

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