The Resource Corporate integration and tax treaties : Where do we go from here?

Corporate integration and tax treaties : Where do we go from here?

Label
Corporate integration and tax treaties : Where do we go from here?
Title
Corporate integration and tax treaties : Where do we go from here?
Creator
Subject
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?
Instantiates
Publication
Label
Corporate integration and tax treaties : Where do we go from here?
Publication

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