The Resource MNCs' last chance for ACT refunds under the U.S./U.K. double tax treaty

MNCs' last chance for ACT refunds under the U.S./U.K. double tax treaty

Label
MNCs' last chance for ACT refunds under the U.S./U.K. double tax treaty
Title
MNCs' last chance for ACT refunds under the U.S./U.K. double tax treaty
Creator
Subject
Summary
Article on US multinational enterprises with subsidiaries in the United Kingdom and the UK advance corporation tax. The authors describe the tax credit refund available under the UK-US tax treaty in respect of dividends paid by a UK subsidiary to its US parent. They describe the proposed changes to the ACT regime and their impact on US multinational enterprises
Citation source
In: Tax Management International Journal. - Washington DC. - Vol. 28 (1999),
http://library.link/vocab/creatorName
  • Swanick, M.F
  • Steveni, John K
Language note
English
http://library.link/vocab/subjectName
  • advance corporation tax
  • tax treaty
  • tax credit
  • dividend
  • tax planning
Label
MNCs' last chance for ACT refunds under the U.S./U.K. double tax treaty
Instantiates
Publication
Abbreviated title
TMIJ
Label
MNCs' last chance for ACT refunds under the U.S./U.K. double tax treaty
Publication
Abbreviated title
TMIJ

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      52.37366609999999 4.9336932
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