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How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy
Morck, Randall - 2004
President regarding intercorporate dividend taxation. Foreign governments may find the American experience of value should they …
Persistent link: https://www.econbiz.de/10012467743
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How to Eliminate Pyramidal Business Groups : The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy
Morck, Randall - 2013
Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another - intercorporate dividends - was explicitly included in the 1930s as part of a package of tax and...
Persistent link: https://www.econbiz.de/10013081009
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How to Eliminate Pyramidal Business Groups : The Double Taxation of Intercorporate Dividends and Other Incisive Uses of Tax Policy
Morck, Randall - 2013
President regarding intercorporate dividend taxation. Foreign governments may find the American experience of value should they …
Persistent link: https://www.econbiz.de/10013081429
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Die verdeckte Gewinnausschüttung im europäischen Konzern
Sturm, Wolfgang - 1994
Persistent link: https://www.econbiz.de/10013431016
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Die Besteuerung der Gesellschafter-Fremdfinanzierung : unter besonderer Berücksichtigung der Unternehmensverhältnisse in den USA
Blumenberg, Jens - 1997 - 1. Aufl.
Persistent link: https://www.econbiz.de/10000954781
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Konzernverrechnungspreise für multinationale Unternehmen : Paradigmenwechsel bei der steuerlichen Einkünfteabgrenzung
Andresen, Ulf - 1999
Persistent link: https://www.econbiz.de/10001381952
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Formula Apportionment
Kaminski, Bert - In: Regeln für den europäischen Systemwettbewerb : …, (pp. 133-152). 2001
Persistent link: https://www.econbiz.de/10001583750
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Verrechnungspreise für konzerninterne Dienstleistungen aus Sicht Deutschlands und der USA
Korff, Matthias - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003678843
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Elimination of the double taxation of dividends : is the German experience relevant for the USA?
Bay, Wolf; Stehle, Richard - 1988
Persistent link: https://www.econbiz.de/10000830510
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Dividends and profits : some unsubtle foreign influences
Hines, James R. - In: The journal of finance : the journal of the American … 51 (1996) 2, pp. 661-687
Persistent link: https://www.econbiz.de/10001205887