The Resource Corporate and international tax reforms in 1991 Budget

Corporate and international tax reforms in 1991 Budget

Label
Corporate and international tax reforms in 1991 Budget
Title
Corporate and international tax reforms in 1991 Budget
Creator
Subject
Language
eng
Summary
Several major changes to the international and corporate tax regimes were announced in the 1991 Budget, including abolition of the general exemption for intercorporate dividends, the possibility for corporate groups to elect for full consolidation for tax purposes where they have 100 percent beneficial ownership and introduction of a " qualifying company" regime
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 45 (1991),
http://library.link/vocab/creatorName
Smith, A.M.C
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • foreign source income
  • tax reform
  • corporate income tax
Label
Corporate and international tax reforms in 1991 Budget
Instantiates
Publication
Label
Corporate and international tax reforms in 1991 Budget
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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