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Comparison of US, UK and German corporate income tax systems with respect to dividend relief

Comparison of US, UK and German corporate income tax systems with respect to dividend relief

von Benjamin Mahr
Softcover - 9783638760577
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Beschreibung

Essay from the year 2004 in the subject Business economics - Accounting and Taxes, grade: Distinction (83%), The University of Sydney (Faculty of Law), course: Comparative Corporate Taxation, language: English, abstract: This essay briefly describes the main different theoretical approaches (tax systems) designed to alleviate the double burden of corporation tax and shareholder income tax under Part 2. Parts 3- 5 explain how the problem of dividend double taxation was tried to be solved in the heterogeneous tax systems of the Germany, the UK and the US. However, the essay will not cover the different double tax avoiding treaties in force in those countries.

Details

Verlag GRIN Verlag
Ersterscheinung 29. November 2007
Maße 21 cm x 14.8 cm x 0.3 cm
Gewicht 56 Gramm
Format Softcover
ISBN-13 9783638760577
Auflage 2. Auflage
Seiten 28

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