Taxation Law

Read e-book online Anglo-American Corporate Taxation (Cambridge Tax Law Series) PDF

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By Steven A. Bank

the united kingdom and the united states have traditionally represented contrary ends of the spectrum of their ways to taxing company source of revenue. less than the British technique, company and shareholder source of revenue taxes were built-in below an imputation approach, with tax paid on the company point imputed to shareholders via an entire or partial credits opposed to dividends got. lower than the yank method, against this, company and shareholder source of revenue taxes have remained separate lower than what's known as a 'classical' approach during which shareholders obtain very little reduction from a moment layer of taxes on dividends. Steven A. financial institution explores the evolution of the company source of revenue tax platforms in each one state through the 19th and 20th centuries to appreciate the typical felony, financial, political and cultural forces that produced such divergent methods and explains why convergence will be most probably sooner or later as every 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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