The Resource The taxation of transnational corporate income under the composite tax principle : should international dividend streaming be permitted?

The taxation of transnational corporate income under the composite tax principle : should international dividend streaming be permitted?

Label
The taxation of transnational corporate income under the composite tax principle : should international dividend streaming be permitted?
Title
The taxation of transnational corporate income under the composite tax principle : should international dividend streaming be permitted?
Creator
Subject
Language
eng
Summary
There has been suggestions to amend the Australian imputation system to permit, in isolated instances, international dividend streaming. A look at these proposals, concluding by identifying how Australia may amend its imputation system so as to move towards a principled and neutral taxation of transnational corporate income
Citation source
In: Australian tax forum. - Sydney. - Vol. 13 (1997),
http://library.link/vocab/creatorName
Harris, P.A. (Peter)
Language note
English
http://library.link/vocab/subjectName
  • imputation system
  • dividend
Label
The taxation of transnational corporate income under the composite tax principle : should international dividend streaming be permitted?
Instantiates
Publication
Label
The taxation of transnational corporate income under the composite tax principle : should international dividend streaming be permitted?
Publication

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