The Resource U.K. and Australian HQ regimes: concessions or removing discrimination?
U.K. and Australian HQ regimes: concessions or removing discrimination?
Resource Information
The item U.K. and Australian HQ regimes: concessions or removing discrimination? 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 U.K. and Australian HQ regimes: concessions or removing discrimination? 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
- 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
- Label
- U.K. and Australian HQ regimes: concessions or removing discrimination?
- Title
- U.K. and Australian HQ regimes: concessions or removing discrimination?
- 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?
- Abbreviated title
- TaxNint
- Label
- U.K. and Australian HQ regimes: concessions or removing discrimination?
- Abbreviated title
- TaxNint
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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/U.K.-and-Australian-HQ-regimes-concessions-or/HZf6EzTloFo/" 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/U.K.-and-Australian-HQ-regimes-concessions-or/HZf6EzTloFo/">U.K. and Australian HQ regimes: concessions or removing discrimination?</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/U.K.-and-Australian-HQ-regimes-concessions-or/HZf6EzTloFo/" 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/U.K.-and-Australian-HQ-regimes-concessions-or/HZf6EzTloFo/">U.K. and Australian HQ regimes: concessions or removing discrimination?</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>