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008150406|1996||||xxc|||||o    f|0| 0 eng|d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aF21-4/96-5E-PDF
1101 |aCanada. |bDepartment of Finance.
24514|aThe integration of corporate and personal taxes in Europe : |h[electronic resource]|bthe role of minimum taxes on dividend payments / |c[by] Michael P. Devereux ; prepared for the Technical Committee on Business Taxation.
260 |aOttawa - Ontario : |bFinance Canada |cDecember 1996.
300 |a36p.|breferences, tables
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
590 |a11-30-Supp|b2011-12-02
69007|aTaxes|2gcpds
7201 |aDevereux, Michael P.
77508|tL'intégration des impôts des sociétés et des particuliers en Europe : |w(CaOODSP)9.602714
7760#|tThe integration of corporate and personal taxes in Europe : |w(CaOODSP)9.613806
830#0|aWorking paper ;|v96-5|w(CaOODSP)9.506727
85640|ahttp://publications.gc.ca|qPDF|s102 KB|uhttps://publications.gc.ca/collections/Collection/F21-4-96-5E.pdf|y96-5