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Dividend imputation calculations in an instant

Rickard, John A.; Collins, Brett - 1988

Persistent link: https://www.econbiz.de/10000776942

Dividend imputation

Trayler, Rowan Malcolm - 1989

Persistent link: https://www.econbiz.de/10000803488

Limiting Benefit Shopping : Outline of a Measure to Counter Erosion of the Dividend Tax Base in the EU

Evers, Maikel - 2011

/5, examines the measures applied by four large Member States to combat dividend tax-saving arrangements involving EU conduit … dividend conduit arrangements was not compatible with the freedom of establishment. These large EU Member States were … establishment and also consider the legislative principles to be taken into account when designing a measure to combat EU dividend …

Persistent link: https://www.econbiz.de/10013125804

The Compliance Costs of Taxing Capital Gains : Implications for New Zealand

Evans, Chris - 2020

This article explores the tax compliance costs — those costs incurred by taxpayers or third parties, such as businesses, in meeting the requirements laid upon them in complying with a given structure and level of tax — that New Zealand could expect to encounter if a capital gains tax (CGT)...

Persistent link: https://www.econbiz.de/10014090802