The Resource Corporate integration and tax treaties : Where do we go from here?
Corporate integration and tax treaties : Where do we go from here?
Resource Information
The item Corporate integration and tax treaties : Where do we go from here? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Corporate integration and tax treaties : Where do we go from here? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article discusses the nationalistic approach of corporate tax integration systems regarding the failure to extend integration relief to foreign shareholders. The author stresses the heavier tax burden on distributed domestic profits that foreign investors may face against domestic investors. It also reviews the possibility of solution through tax treaties, and examines to what extent the treaty approach so far has been succesful
- Label
- Corporate integration and tax treaties : Where do we go from here?
- Title
- Corporate integration and tax treaties : Where do we go from here?
- Summary
- This article discusses the nationalistic approach of corporate tax integration systems regarding the failure to extend integration relief to foreign shareholders. The author stresses the heavier tax burden on distributed domestic profits that foreign investors may face against domestic investors. It also reviews the possibility of solution through tax treaties, and examines to what extent the treaty approach so far has been succesful
- Citation source
- In: Tax Notes International. - Arlington. - Vol. 4 (1992), no. 11 ; p. 545-548
- http://library.link/vocab/creatorName
- Ault, H.J
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- foreign investment
- shareholder
- imputation system
- Label
- Corporate integration and tax treaties : Where do we go from here?
- Label
- Corporate integration and tax treaties : Where do we go from here?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Corporate-integration-and-tax-treaties--Where-do/KG8YpE7ob3o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Corporate-integration-and-tax-treaties--Where-do/KG8YpE7ob3o/">Corporate integration and tax treaties : Where do we go from here?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Corporate-integration-and-tax-treaties--Where-do/KG8YpE7ob3o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Corporate-integration-and-tax-treaties--Where-do/KG8YpE7ob3o/">Corporate integration and tax treaties : Where do we go from here?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
