The Resource U.K. and Australian HQ regimes: concessions or removing discrimination?

U.K. and Australian HQ regimes: concessions or removing discrimination?

Label
U.K. and Australian HQ regimes: concessions or removing discrimination?
Title
U.K. and Australian HQ regimes: concessions or removing discrimination?
Creator
Subject
Summary
A comparison of the new headquarter regimes in Australia and the United Kingdom. The author concludes that when the new measures are considered in context, they provide no concessions at all. He contends that the provisions merely remove the discrimination that existed when the foreign income of a resident company is distributed to a foreign shareholder
Citation source
In: Tax Notes International. - Arlington. - Vol. 10 (1995),
http://library.link/vocab/creatorName
Harris, P.A. (Peter)
Language note
English
http://library.link/vocab/subjectName
  • dividend
  • headquarters
  • equalization tax
  • imputation system
Label
U.K. and Australian HQ regimes: concessions or removing discrimination?
Instantiates
Publication
Abbreviated title
TaxNint
Label
U.K. and Australian HQ regimes: concessions or removing discrimination?
Publication
Abbreviated title
TaxNint

Library Locations

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      52.3736660 4.9336932
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