Download e-book for iPad: Anglo-American Corporate Taxation (Cambridge Tax Law Series) by Steven A. Bank

By Steven A. Bank

ISBN-10: 0521887763

ISBN-13: 9780521887762

the united kingdom and the us have traditionally represented contrary ends of the spectrum of their methods to taxing company source of revenue. below the British process, 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 bought. below the yank process, against this, company and shareholder source of revenue taxes have remained separate below what's referred to as a 'classical' process during which shareholders obtain very little aid from a moment layer of taxes on dividends. Steven A. financial institution explores the evolution of the company source of revenue tax structures in each one state throughout the 19th and 20th centuries to appreciate the typical felony, fiscal, political and cultural forces that produced such divergent methods and explains why convergence might be most probably sooner or later as each one nation 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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