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
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publications.gc.ca/pub?id=9.572337&sl=0
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| 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. |
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| Publication type | Monograph - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Digital text |
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| Other formats | Physical text-[English] |
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| Description | 36p.references, tables |
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