The integration of corporate and personal taxes in Europe : the role of minimum taxes on dividend payments / by Michael P. Devereux. : F21-4/96-5E

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=9.613806&sl=0

Publication information
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.
Series title Working paper96-5
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Paper
Other formats Electronic-[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 1996.
Binding Softcover
Description 28p. : references, tables ; 28 cm.
ISBN 0-662-25772-3
Catalogue number
  • F21-4/96-5E
Subject terms Taxes
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