The Resource The foreign income dividend scheme : a damage assessment

The foreign income dividend scheme : a damage assessment

Label
The foreign income dividend scheme : a damage assessment
Title
The foreign income dividend scheme : a damage assessment
Creator
Subject
Summary
The first part of this paper outlines which corporate activities cause surplus advance corporation tax and how the corporate sector mitigates its effect. It proceeds to discuss European pressure in the form of the Parent-Subsidiary Directive. The discussion presents an argument that the United Kingdom corporate tax system is not an imputation system. The second part of the paper focuses on the foreign income dividend scheme
Citation source
In: British tax review. - London. - (1997),
http://library.link/vocab/creatorName
Harris, P.A. (Peter)
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • dividend
  • imputation system
Label
The foreign income dividend scheme : a damage assessment
Instantiates
Publication
Label
The foreign income dividend scheme : a damage assessment
Publication

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