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Classical Corporation Tax as a Global Means of Tax Harmonization
(Valtion taloudellinen tutkimuskeskus VATT, 2002-02-19)
Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international ...
Corporate tax in an international environment - Problems and possible remedies
(Valtion taloudellinen tutkimuskeskus VATT, 2015-03-17)
This paper addresses the problems of corporate taxation in a globalized world. It first illustrates recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and ...
Effects of Equalization Tax on Multinational Investments and Transfer Pricing
(Valtion taloudellinen tutkimuskeskus VATT, 2004-06-15)
This paper analyzes effects of equalization tax on the decisions of a multinational company. Equalization tax is an extra corporation tax on dividend distributions to ensure that the underlying profit of a dividend has ...