Trends in company/shareholder taxation : single or double taxation? Tendances en matière d'imposition des sociétés et de leurs associés : imposition unique ou double imposition? Trends bei der Besteuerung von Körperschaften und ihren Gesellschaftern : einfache oder doppelte Besteuerung? Tendencias en la imposición sobre sociedades y accionistas : ¿imposición única o doble imposición?
著者
書誌事項
Trends in company/shareholder taxation : single or double taxation? = Tendances en matière d'imposition des sociétés et de leurs associés : imposition unique ou double imposition? = Trends bei der Besteuerung von Körperschaften und ihren Gesellschaftern : einfache oder doppelte Besteuerung? = Tendencias en la imposición sobre sociedades y accionistas : ¿imposición única o doble imposición?
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 88a）
Kluwer Law International, c2003
- : CD ROM
大学図書館所蔵 全7件
注記
Text in English, French and German
"57th Congress of the International Fiscal Association, Sydney 2003"--Half t.p
"Subject 1"
Accompanyed by 1 CD-ROM (4 3/4 in.) for v. 88a-b
内容説明・目次
内容説明
The panel examines the on-going efforts by government 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 will be discussed, as well as the US proposal to abolish its long standing classical system. In addition to the treatment of dividends, the panel will consider 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.
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