Classical corporation tax entails double taxation of corporate income. The alternative practice to impute corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, effectively to convert the imputation system back to a classical...

Tax neutrality of financial and dividend policies of the multinational with multinational ownership are studied using the trapped equity approach whereby all dividend taxes in the repatriation and onward distribution stage capitalize in the market value of foreign profits. The practice of...

Classical corporation tax entails double taxation of corporate income. The alternative practice to impute corporation tax to the domestic recipients of dividends is shown in the case of a company with international owners, effectively to convert the imputation system back to a classical...

Innerhalb der EG bestehen unterschiedliche Arten von Körperschaftsteuersystemen. Diese unterschiedlichen Systeme bringen Probleme für den innergemeinschaftlichen Kapitalverkehr mit sich. Der vorliegende Beitrag zeigt die wesentlichen Probleme auf und leitet unter Berücksichtigung der...