000 01339nam##2200301za#4500
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008150406|1996||||xxc|||||     f|0| 0 eng|d
020 |a0-662-25772-3
040 |aCaOODSP|beng
043 |an-cn---
0861 |aF21-4/96-5E
1101 |aCanada. |bDepartment of Finance.
24514|aThe integration of corporate and personal taxes in Europe : |bthe role of minimum taxes on dividend payments / |cby Michael P. Devereux.
260 |aOttawa - Ontario : |bFinance Canada |c1996.
300 |a28p. : |breferences, tables ; |c28 cm.
4901 |aWorking paper|v96-5
500 |a"This paper examines minimum taxes on dividends which form of the imputation systems in France, Germany, Italy and the United Kingdom."--Abstract.
5203 |aThis paper examines minimum taxes on dividends which form of the imputation systems in France, Germany, Italy and the United Kingdom.--Abstract
563 |aSoftcover
590 |a97-18|b1997-05-02
69007|aTaxes|2gcpds
7201 |aDevereux, Michael P.
77508|tL'intégration des impôts des sociétés et des particuliers en Europe : |w(CaOODSP)9.624353
7760#|tThe integration of corporate and personal taxes in Europe : |w(CaOODSP)9.572337
830#0|aWorking paper ;|v96-5|w(CaOODSP)9.514611