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Corporate Tax on Distributions (Equalization Tax):Proceedings of a Seminar Held in Florence, Italy, in 1993 During the 47th Congress of the International Fiscal Association International Fiscal Association (Ifa) 第1 版
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Corporate Tax on Distributions (Equalization Tax):Proceedings of a Seminar Held in Florence, Italy, in 1993 During the 47th Congress of the International Fiscal Association
International Fiscal Association (Ifa)
This volume of the IFA Congress Seminar Series is centered on corporate tax on distributions and contains the reports that were presented at an IFA Congress Seminar held in Florence in 1993 entitled Corporate Tax on Distributions: Equalization Tax. This type of tax was created with the intention of correcting possible distortions when shareholders receiving the dividend obtain a tax credit.
Both the imputation system and the equalization tax may cause problems in the countries that have adopted that type of tax system and have an equalization tax or its equivalent. The problems that may occur were analysed with respect to five countries and represented by an international panel at the congress.
The reports of the Australian, French, German , Italian and British panel members are included in this IFA publication.
148 pages, 148 p.
| メディア | 書籍 Paperback Book (ソフトカバーで背表紙を接着した本) |
| リリース済み | 1995年2月5日 |
| ISBN13 | 9789065448446 |
| 出版社 | Kluwer Law International |
| ページ数 | 148 |
| 寸法 | 230 × 8 × 154 mm · 217 g |
| 言語 | 英語 |
| 編集者 | International Fiscal Association Congress 1993 Florence |
