Comparison of US, UK and German corporate income tax systems with respect to dividend relief

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GRIN Verlag, 2007 - 23 pages
Essay from the year 2004 in the subject Business economics - Accounting and Taxes, grade: Distinction (83%), The University of Sydney (Faculty of Law), course: Comparative Corporate Taxation, language: English, abstract: This essay briefly describes the main different theoretical approaches (tax systems) designed to alleviate the double burden of corporation tax and shareholder income tax under Part 2. Parts 3- 5 explain how the problem of dividend double taxation was tried to be solved in the heterogeneous tax systems of the Germany, the UK and the US. However, the essay will not cover the different double tax avoiding treaties in force in those countries.
 

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Contents

GENERAL DESCRIPTION OF DIFFERENT TAX SYSTEMS
4
A THE FORMER GERMAN IMPUTATION SYSTEM 7 B THE NEW GERMAN SHAREHOLDER RELIEFSYSTEM 8 C DISTORTIONS OF THE ...
12
A THE US CLASSICAL SYSTEM 16 I INTEGRATIONSYSTEMS UNDER THE CLASSICAL SYSTEM 17 B DISTORTIONS UNDER THE US CL...
21
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