The Resource GAAP tax

GAAP tax

Label
GAAP tax
Title
GAAP tax
Creator
Subject
Summary
This report deals with proposals over the years, to use income reported by corporations to their shareholders under "GAAP", as the base for computing corporate taxable income. The author criticizes and opposes a tax on GAAP, his alternative is imposing a tax on increases in the corporation's shares, plus the dividend distribution that the corporation has made in the year
Citation source
In: Tax Notes. - Arlington. - Vol. 83 (1999), no. 3 ; p. 425-430
http://library.link/vocab/creatorName
Johnson, Calvin
Language note
English
http://library.link/vocab/subjectName
  • accounting principles
  • corporate income tax
Label
GAAP tax
Publication

Library Locations

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