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?

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?
Creator
Subject
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?
Instantiates
Publication
Abbreviated title
ITT
Label
EC Law strikes at the UK corporation tax - the death knell of UK imputation?
Publication
Abbreviated title
ITT

Library Locations

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