The integration of corporate and personal taxes in Europe : the role of minimum taxes on dividend payments / [by] Michael P. Devereux ; prepared for the Technical Committee on Business Taxation. : F21-4/96-5E-PDF
This paper examines minimum taxes on dividends which form of the imputation systems in France, Germany, Italy and the United Kingdom.--Abstract
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.572337&sl=1
Ministère/Organisme | Canada. Department of Finance. |
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Titre | The integration of corporate and personal taxes in Europe : the role of minimum taxes on dividend payments / [by] Michael P. Devereux ; prepared for the Technical Committee on Business Taxation. |
Titre de la série | Working paper96-5 |
Type de publication | Série - Voir l'enregistrement principal |
Langue | [Anglais] |
Autres langues publiées | [Français] |
Format | Électronique |
Document électronique | |
Autres formats offerts | Papier-[Anglais] |
Note(s) | "This paper examines minimum taxes on dividends which form of the imputation systems in France, Germany, Italy and the United Kingdom."--Abstract. |
Information sur la publication | Ottawa - Ontario : Finance Canada December 1996. |
Description | 36p.references, tables |
Numéro de catalogue |
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Descripteurs | Taxes |