Neutral taxation of shareholder income
Year of publication: |
2005
|
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Authors: | Sørensen, Peter Birch |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 12.2005, 6, p. 777-801
|
Subject: | Kapitalertragsteuer | Capital income tax | Dividende | Dividend | Körperschaftsteuer | Corporate income tax | Einkommensteuer | Income tax | Steuerreform | Tax reform | Besteuerungsprinzip | Taxation principle | Norwegen | Norway |
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