The Resource The foreign income dividend scheme : a damage assessment
The foreign income dividend scheme : a damage assessment
Resource Information
The item The foreign income dividend scheme : a damage assessment 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 The foreign income dividend scheme : a damage assessment 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
- 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
- Label
- The foreign income dividend scheme : a damage assessment
- Title
- The foreign income dividend scheme : a damage assessment
- 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
- Label
- The foreign income dividend scheme : a damage assessment
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<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/The-foreign-income-dividend-scheme--a-damage/rMjMtGRGduE/" 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/The-foreign-income-dividend-scheme--a-damage/rMjMtGRGduE/">The foreign income dividend scheme : a damage assessment</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>
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<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/The-foreign-income-dividend-scheme--a-damage/rMjMtGRGduE/" 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/The-foreign-income-dividend-scheme--a-damage/rMjMtGRGduE/">The foreign income dividend scheme : a damage assessment</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>
