Cahiers de Droit Fiscal International Trends in Company/Shareholder Taxation - Single or Double Taxation? |
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| Author:
| International Fiscal Association Staff, |
| Series title: | IFA Cahiers Ser. |
| ISBN: | 978-90-411-2155-4 |
| Publication Date: | Jan 2003 |
| Publisher: | Kluwer Law International
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| Book Format: | Hardback |
| List Price: | AUD $432.95 |
Book Description:
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The Panel examines the on-going efforts by governments to keep their company shareholder tax systems competitive with other countries and (where relevant) compliant with international and EC law. In particular the demise of imputation in several countries and its replacement with shareholder relief systems of various kinds is discussed, As well as the recent US proposal to abolish its long standing classical system. In addition To The treatment of dividends, The Panel considers the...
More DescriptionThe Panel examines the on-going efforts by governments to keep their company shareholder tax systems competitive with other countries and (where relevant) compliant with international and EC law. In particular the demise of imputation in several countries and its replacement with shareholder relief systems of various kinds is discussed, As well as the recent US proposal to abolish its long standing classical system. In addition To The treatment of dividends, The Panel considers the extent to which the treatment of capital gains on shares in an international setting is now being viewed as part of the company shareholder tax issue.