The Resource The imputation system and cross-border dividends : need for new solutions

The imputation system and cross-border dividends : need for new solutions

Label
The imputation system and cross-border dividends : need for new solutions
Title
The imputation system and cross-border dividends : need for new solutions
Creator
Subject
Language
eng
Summary
This chapter deals with the imputation system in Finland, Germany and the United Kingdom. Taxation of cross-border dividends results in a higher tax burden on foreign dividend inome. Therefore it is necessary to change European tax rules that have a discriminatory effect on cross-border investment
Citation source
Bound in: International studies in taxation : law and economics : Liber amicorum Leif Mutén. - The Hague : Kluwer Law International, 1999. - p. 199-219
http://library.link/vocab/creatorName
Lodin, S-O
Language note
English
http://library.link/vocab/subjectName
  • cross-border dividend
  • foreign investment
Label
The imputation system and cross-border dividends : need for new solutions
Instantiates
Publication
Label
The imputation system and cross-border dividends : need for new solutions
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