Anglo-American Corporate Taxation (Cambridge Tax Law Series) by Steven A. Bank PDF

By Steven A. Bank

the united kingdom and the united states have traditionally represented contrary ends of the spectrum of their techniques to taxing company source of revenue. below the British method, 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 bought. below the yankee process, in contrast, company and shareholder source of revenue taxes have remained separate lower than what's known as a 'classical' approach within 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 every one state through the 19th and 20th centuries to appreciate the typical criminal, fiscal, political and cultural forces that produced such divergent methods and explains why convergence will be most probably sooner or later as every one kingdom 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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