The Resource A foreign prescription for corporate tax integration in the United States

A foreign prescription for corporate tax integration in the United States

Label
A foreign prescription for corporate tax integration in the United States
Title
A foreign prescription for corporate tax integration in the United States
Creator
Subject
Summary
This article compares the corporate tax system of the United States with the corporate tax system of Germany, which generally provides full relief from the double taxation of corporate income. The author suggest that the German split-rate imputation corporate tax system should be considered a viable model for possible utilization or adaptation by the US in altering its own "classical" double tax system for corporate earnings. Comparative study
Citation source
In: Tax Notes International. - Arlington. - Vol. 14 (1997),
http://library.link/vocab/creatorName
Nathanson, Michael J
Language note
English
http://library.link/vocab/subjectName
  • imputation system
  • tax treaty
Label
A foreign prescription for corporate tax integration in the United States
Instantiates
Publication
Abbreviated title
TaxNint
Label
A foreign prescription for corporate tax integration in the United States
Publication
Abbreviated title
TaxNint

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