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...

Die Europäische Union schlägt vor, künftig auf die gesonderte Besteuerung der Gesellschaften einer multinationalen Unternehmung zu verzichten und stattdessen einen konsolidierten Konzerngewinn über einen Aufteilungsschlüssel auf die Ansässigkeitsstaaten zu verteilen. Damit sollen die im...

This book deals with anti-dumping measures (AD) and investigates two questions: First, what country characteristics affect AD use and notably, do domestic political institutions have an effect? Second, (how) is the decision to impose a new AD measure affected by anticipation of trading...