This volume of the IFA Congress Seminar Series is centered on corporate tax on distributions and contains the reports that were presented at an IFA Congress Seminar held in Florence in 1993 entitled Corporate Tax on Distributions: Equalization Tax. This type of tax was created with the intention of correcting possible distortions when shareholders receiving the dividend obtain a tax credit. Both the imputation system and the equalization tax may cause problems in the countries that have adopted that type of tax system and have an equalization tax or its equivalent. The problems that...
This volume of the IFA Congress Seminar Series is centered on corporate tax on distributions and contains the reports that were presented at an IFA Co...
Those in the international law field greatly appreciate the seminar on development and selected topics of the OECD Model Tax Convention organized jointly by OECD and IFA as a regular feature of IFA Congresses. The OECD Model Convention--1996 and Beyond offers accounts of the papers delivered and the discussions held in the context of this popular seminar at IFA's Congress of Geneva in September 1996. The seminar comprised two components: current and upcoming work of the committee on Fiscal Affairs and in particular, its Working Party No.1, which is in charge of the Model Convention two...
Those in the international law field greatly appreciate the seminar on development and selected topics of the OECD Model Tax Convention organized join...
