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192.168.6.56/handle/123456789/54684| Title: | ANGLO-AMERICANCORPORATE TAXATIONTracing the Common Rootsof Divergent Approaches |
| Authors: | A. BANK, Steven |
| Keywords: | Tracing the Common Rootsof Divergent Approaches |
| Issue Date: | 2011 |
| Publisher: | Cambridge University Press |
| Description: | The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. |
| URI: | http://10.6.20.12:80/handle/123456789/54684 |
| ISBN: | 978-0-521-88776-2 |
| Appears in Collections: | Education Planning & Management(EDPM) |
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