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The Resource Corporate/shareholder income taxation and allocating taxing rights between countries : a comparison of imputation systems

Corporate/shareholder income taxation and allocating taxing rights between countries : a comparison of imputation systems

Label
Corporate/shareholder income taxation and allocating taxing rights between countries : a comparison of imputation systems
Title
Corporate/shareholder income taxation and allocating taxing rights between countries : a comparison of imputation systems
Creator
Subject
Summary
Proposes a fundamental change to the norms for the allocation of taxing rights among countries. An in-depth study of imputation systems is used to expose the flaws in the current international order and an alternative is developed that, it is argued, would resolve many of the problems presented by international tax law today
http://library.link/vocab/creatorName
Harris, P.A. (Peter)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • allocation of taxing rights
  • imputation system
Label
Corporate/shareholder income taxation and allocating taxing rights between countries : a comparison of imputation systems
Instantiates
Publication
Extent
xxvi, 904 p.
Isbn
9789070125943
Label
Corporate/shareholder income taxation and allocating taxing rights between countries : a comparison of imputation systems
Publication
Extent
xxvi, 904 p.
Isbn
9789070125943

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      3.148008 101.712199
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