The Resource EC Law strikes at the UK corporation tax - the death knell of UK imputation?
EC Law strikes at the UK corporation tax - the death knell of UK imputation?
Resource Information
The item EC Law strikes at the UK corporation tax - the death knell of UK imputation? 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 EC Law strikes at the UK corporation tax - the death knell of UK imputation? 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
- Assessment of the potential impact on the UK imputation system of two claims (Hoechst and Pirelli) brought against the UK Inland Revenue on grounds of discrimination under EU law and tax treaties in respect of dividends paid by UK companies to foreign (German, Dutch and Italian) associated companies. Taxpayers claim right to pay dividends without advance corporation tax and entitlement to refund of tax credit attached to UK dividends. Outline of the UK imputation system and the relevant EU law followed by detailed description of the claims
- Label
- EC Law strikes at the UK corporation tax - the death knell of UK imputation?
- Title
- EC Law strikes at the UK corporation tax - the death knell of UK imputation?
- Summary
- Assessment of the potential impact on the UK imputation system of two claims (Hoechst and Pirelli) brought against the UK Inland Revenue on grounds of discrimination under EU law and tax treaties in respect of dividends paid by UK companies to foreign (German, Dutch and Italian) associated companies. Taxpayers claim right to pay dividends without advance corporation tax and entitlement to refund of tax credit attached to UK dividends. Outline of the UK imputation system and the relevant EU law followed by detailed description of the claims
- Citation source
- In: Intertax. - Deventer. - Vol. 23 (1995),
- http://library.link/vocab/creatorName
-
- Gammie, M
- Brannan, G
- Language note
- English
- http://library.link/vocab/subjectName
-
- advance corporation tax
- imputation system
- dividend
- Label
- EC Law strikes at the UK corporation tax - the death knell of UK imputation?
- Abbreviated title
- ITT
- Label
- EC Law strikes at the UK corporation tax - the death knell of UK imputation?
- Abbreviated title
- ITT
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/EC-Law-strikes-at-the-UK-corporation-tax---the/c4APaP4gfCc/" 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/EC-Law-strikes-at-the-UK-corporation-tax---the/c4APaP4gfCc/">EC Law strikes at the UK corporation tax - the death knell of UK imputation?</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item EC Law strikes at the UK corporation tax - the death knell of UK imputation?
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/EC-Law-strikes-at-the-UK-corporation-tax---the/c4APaP4gfCc/" 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/EC-Law-strikes-at-the-UK-corporation-tax---the/c4APaP4gfCc/">EC Law strikes at the UK corporation tax - the death knell of UK imputation?</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>
