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Cahiers De Droit Fiscal International 2003 Studies on International Fiscal Law

by

International Fiscal Association Staff

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Cahiers De Droit Fiscal International 2003 Studies on International Fiscal Law, ISBN 9789041121554 Own This Book? Sell It
ISBN-13:

9789041121554

ISBN:

9041121552

Publisher: Kluwer Law International Summary: 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.  [read more]
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Product Details
ISBN-13:

9789041121554


ISBN:

9041121552


Publisher: Kluwer Law International

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 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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