Mendeley出力
＜図書＞
Taxing corporate profits in the EU : a comparison of the Portuguese, British and Dutch systems
| 責任表示 | Glória Teixeira |
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| シリーズ | Series on international taxation ; 17 |
| データ種別 | 図書 |
| 出版情報 | London ; The Hague ; Boston : Kluwer Law International , 1997 |
| 本文言語 | 英語 |
| 大きさ | xix, 235 p. : ill. ; 25 cm |
| 概要 | This work explores the main distortions arising from the economic double taxation of distributed profits in three member states of the European Union: Portugal, the United Kingdom, & the Netherlands. ...he author analyses the tax implications of this form of double taxation from a legal point of view. To this end, Taxing Corporate Profits in the EU examines both domestic laws & international tax treaties covering inward & outward investment & dividend income tax burdens regarding those taxes that directly influence the effective dividend income tax rate. The author assesses the results of this analysis in light of the tax principles of neutrality; efficiency; non-discrimination under EU law; & the objectives of fair distribution of revenue between member states, simplicity, & prevention of tax evasion. The multi-faceted conclusion reveals the following: . Well-accepted tax principles, such as the principles of worldwide taxation & vertical equity, operate less efficiently within the overall tax system. . Instead, the source principle is gaining momentum, with simplicity & neutrality aims prevailing over distributional criteria. . The principle of capital import neutrality is of growing importance as compared with the principle of capital export neutrality. . Problems remain with regard to the balance between debt financing & equity financing, unless an exemption system is in place, further complicated by the more favourable treatment given to capital gains. . Neither classical nor imputation systems provide a satisfactory answer to these problems. Its comprehensive, comparative analysis makes Taxing Corporate Profits in the EU a valuable research work for academics & practitioners in the field. 続きを見る |
所蔵情報
| 状態 | 巻次 | 所蔵場所 | 請求記号 | 刷年 | 文庫名称 | 資料番号 | コメント | 予約・取寄 | 複写申込 | 自動書庫 |
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中央図 3B | 345.23/Te 29/19982178 | 1997 |
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017211998021786 |
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書誌詳細
| 一般注記 | Includes bibliographical references (p. 219-227) and index |
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| 著者標目 | *Teixeira, Gloria |
| 件 名 | LCSH:Corporations -- Taxation -- European Economic Community countries
全ての件名で検索
LCSH:Corporations -- Taxation -- Great Britain 全ての件名で検索 LCSH:Corporations -- Taxation -- Netherlands 全ての件名で検索 LCSH:Corporations -- Taxation -- Portugal 全ての件名で検索 |
| 書誌ID | 1000436560 |
| ISBN | 9041107037 |
| NCID | BA35001783 |
| 巻冊次 | ISBN:9041107037 |
| 登録日 | 2009.09.11 |
| 更新日 | 2009.09.11 |