January 12, 2018

New PDF release: Anglo-American Corporate Taxation (Cambridge Tax Law Series)

By Steven A. Bank

the united kingdom and america have traditionally represented contrary ends of the spectrum of their methods to taxing company source of revenue. lower than the British procedure, company and shareholder source of revenue taxes were built-in less than an imputation procedure, with tax paid on the company point imputed to shareholders via an entire or partial credits opposed to dividends acquired. less than the yankee strategy, against this, company and shareholder source of revenue taxes have remained separate below what's referred to as a 'classical' process within which shareholders obtain very little reduction from a moment layer of taxes on dividends. Steven A. financial institution explores the evolution of the company source of revenue tax platforms in each one kingdom through the 19th and 20th centuries to appreciate the typical criminal, monetary, political and cultural forces that produced such divergent methods and explains why convergence can be most probably sooner or later as every one state grapples with company taxation in an period of globalization.

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Anglo-American Corporate Taxation (Cambridge Tax Law Series) by Steven A. Bank


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