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
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.572337&sl=0
| Department/Agency | Canada. Department of Finance. |
|---|---|
| Title | 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. |
| Series title | Working paper96-5 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Other formats | Paper-[English] |
| Note(s) | "This paper examines minimum taxes on dividends which form of the imputation systems in France, Germany, Italy and the United Kingdom."--Abstract. |
| Publishing information | Ottawa - Ontario : Finance Canada December 1996. |
| Description | 36p.references, tables |
| Catalogue number |
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| Subject terms | Taxes |