Corporate integration and tax treaties : Where do we go from here?
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The work Corporate integration and tax treaties : Where do we go from here? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Corporate integration and tax treaties : Where do we go from here?
Resource Information
The work Corporate integration and tax treaties : Where do we go from here? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Corporate integration and tax treaties : Where do we go from here?
- Summary
- This article discusses the nationalistic approach of corporate tax integration systems regarding the failure to extend integration relief to foreign shareholders. The author stresses the heavier tax burden on distributed domestic profits that foreign investors may face against domestic investors. It also reviews the possibility of solution through tax treaties, and examines to what extent the treaty approach so far has been succesful
- Citation source
- In: Tax Notes International. - Arlington. - Vol. 4 (1992), no. 11 ; p. 545-548
- Geographic coverage
- North America
- Language note
- English
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Context of Corporate integration and tax treaties : Where do we go from here?Work of
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