Comprehensive dividend imputation, neutrality and double taxation of corporate profits
Year of publication: |
1993
|
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Authors: | Smith, Andrew M. C. |
Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 214979-5. - Vol. 47.1993, 10, p. 568-580
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Subject: | Doppelbesteuerung | Double taxation | Körperschaftsteuer | Corporate income tax | Neuseeland | New Zealand |
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