Steven A Bank: 1 book
Anglo-American Corporate Taxation
Tracing the Common Roots of Divergent Approaches
Language: English
Release Date: September 22, 2011
The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders...
