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| | Dividend tax - Wikipedia, the free encyclopedia |
 | | The main argument for its elimination was that it amounts to a "double taxation"—once as corporate profits and secondly as personal income ([1]). | | | When corporations decide how to raise their capital, they see that the interest payments on debt are taxed only once while the dividend payments on equity are taxed twice, thus the tax system favors going into debt and becoming highly leveraged. | | | Double taxation of corporate dividends ceased to exist in Australia on 1987 after the introduction of "Dividend Imputation." |
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http://en.wikipedia.org/wiki/Dividend_tax
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| | DOUBLE TAXATION OF DIVIDENDS |
| | The notion of the double taxation of dividends is predicated on the assumption that it is income that is being taxed. | | | The “double taxation” of dividends is often cited as one of the disadvantages of the corporate form of business organization. | | | Moreover, the concept of double taxation assumes that it is income that is taxed. |
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http://www.westga.edu/~bquest/2002/double.htm
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| | The Estate Tax, "Double Taxation," and Carry-Over Basis -- 7/7/00 |
| | Among the issues raised is whether the estate tax constitutes double taxation. | | | Some of the capital gains income that escapes taxation under the income tax may be taxed under the estate tax. | | | Proponents of estate tax repeal claim the estate tax is unfair because the assets in an estate already have been taxed once as income under the income tax. |
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http://www.cbpp.org/7-7-00tax.htm
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| | CCH Business Owner's Toolkit Avoiding Double Taxation |
| | In short, the absence of double taxation of dividends in the LLC may not be of much benefit to the small business owner because double taxation can usually be avoided in the corporation too, through payments of salary to the owner. | | | Thus, the double taxation concept does not apply to LLCs (unless, of course, an LLC elected to be treated as corporation for federal income tax purposes, which would be a rare occurrence). | | | In addition, most small corporations elect subchapter S status, which means that the corporation itself will pay no income taxes, and double taxation of dividends will not apply. |
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http://www.toolkit.cch.com/Text/P12_4765.asp
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| | Malta Double Taxation Relief : Chetcuti Cauchi Rechtsanwälte, Malta Tax Anwaltskanzlei |
| | Before the 1994 amendments, double tax relief was only available in Malta under the domestic provisions of the Income Tax Act if the foreign tax had been suffered in a country with which Malta has a double tax treaty or in respect of British Commonwealth income tax. | | | Malta allows relief from double taxation on a unilateral basis where overseas tax is suffered on income received from a country with which Malta does not have a tax treaty. | | | The provisions regarding unilateral relief are available where double taxation relief under a double tax treaty and relief in respect of British Commonwealth income tax are not available to the person making the claim. |
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http://www.cc-advocates.com/de/steuerrecht/malta-double-taxation-relief.htm
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| | Wampum: Double Taxation? |
| | The key to being “double taxation” is not that the same money is taxed twice but that the same person is taxed twice on the same money. | | | The double taxation is a mute point when there isn't a company to pay dividends. | | | The argument that the shareholders of United should not be personally responsible for the debts of the company rests on the premise that the shareholders and the corporation are distinct. |
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http://wampum.wabanaki.net/archives/001966.html
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| | Goin After Double Taxation |
| | This double taxation is inefficient because it raises the cost of capital -- resulting in reduced investment, less growth, fewer jobs and lower wages. | | | It is unfair because the dividends of all shareholders, regardless of their income, are net of the same 35 percent income tax paid at the corporate level. | | | Advocates of such a move have long pointed out that the federal government double taxes corporate profits. |
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http://www.ncpa.org/pi/taxes/double.html
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| | Agreement Between Australia and Mexico - Double Taxation and Prevention of Fiscal Evasion — Australian ... |
| | Protocol amending the convention between Australia and Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. | | | Agreement between the Government of Australia and the Government of the United Mexican States for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. | | | Update to the Tax sparing provisions in the Double Taxation Agreement between Australia and Vietnam. |
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http://www.treasury.gov.au/contentitem.asp?pageId=002&ContentID=405
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| | Double Taxation Treaties |
| | Double Taxation Treaties are conventions between two countries that aim to eliminate the double taxation of income or gains arising in one territory and paid to residents of another territory. | | | Double Taxation Treaties (UK) - complete listing of the Statutory Instruments that form the UK's Tax Treaties and amending Protocols as at 1 April 2000, provided by the Inland Revenue as part of their international programme pages. | | | Double Taxation Treaties (Germany) a listing of all tax treaties currently in force, alongside relevant dates of coming into force and amendment, provided by the Bundesamt für Finanzen (Federal Office for Finance). |
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http://www.icaew.co.uk/library/index.cfm?AUB=TB2I_25798,MNXI_25798
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| | DCBA Brief, June 2003 - Elimination Of the Double Taxation On Corporate Dividends |
| | The proposal to eliminate the double taxation on corporate dividends is part of the larger Jobs and Growth Tax Act of 2003, which also contains provisions that accelerate the reductions of marginal tax rates and several other tax cuts that were part of the tax relief enacted in 2001. | | | By eliminating double taxation, the proposal will reduce tax-induced distortions that, in the current tax system, encourage firms to use debt rather than equity finance and to adopt noncorporate rather than corporate structures. | | | • First, double taxation creates a bias in favor of debt as compared to equity, because payments of interest by the corporation are deductible while returns on equity in the form of dividends and retained earnings are not. |
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http://www.dcba.org/brief/junissue/2003/art20603.htm
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| | income tax: Definition and Much More From Answers.com |
| | Sweden has a taxation system that combines a direct tax (paid by the employee) with an indirect tax (paid by the employer). | | | It was thought that head taxes and property taxes (slaves could be taxed as either or both) were likely to be abused, and that they bore no relation to the activities in which the Federal Government had a legitimate interest. | | | During the 1980s and especially after the passage of the Tax Reform Act of 1986, the progressive feature of the income tax was sharply curtailed. |
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http://www.answers.com/topic/income-tax
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| | The Revised 1996 Double Taxation Agreement |
| | As a general rule, the estate taxation treaty provides that both the U.S. and Switzerland shall allow a partial tax exemption or a deduction on their own tax (usually in the form of a tax credit) to the extent of the tax paid to the other country with respect to certain assets of the estate. | | | In broad terms, double taxation is the taxation by tax authorities in different countries of the same sources of income for a certain time period. | | | The tax deductability of such contributions is determined by the domestic taxation legislation of the country where the tax has to be paid. |
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http://www.eda.admin.ch/washington_emb/e/home/legaff/Fact/96agre.html
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| | ArgMax Economics Weblog: Double taxation of dividends |
| | The dividend tax has been called a "double tax" since corporations sometimes* pay an income tax, and then if/when the profits are distributed in the form of dividends to stockholders, they are sometimes** taxed as income. | | | While the statutory marginal tax rate on corporations is 35%, corporations also benefit from many loopholes, tax shelters, subsidies, etc. Effective tax rates vary by industry and by company, but, overall, effective tax rates are around 22% (according to a study of over 250 companies over 3 years 1996-1998. | | | The argument against the dividend tax can be either that the tax is a bad way to target the wealthy, or that the tax system is too progressive and that the wealthy currently pay too much in taxes. |
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http://www.argmax.com/mt_blog/archive/000301.php
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| | TAP: Vol 13, Iss. 24. The Taxonomist: New Gang, Old Myths. Robert S. McIntyre. |
| | The myth of the "double taxation of dividends." The newest item on Bush's tax-cut agenda is to reduce or end taxes on dividends. | | | So the double tax doesn't come close to taxing corporate profits even once. | | | Obviously, CSX's profits can't possibly be double taxed. |
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http://www.prospect.org/print/V13/24/mcintyre-r.html
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| | SSRN-Rethinking Double Taxation's Role in Dividend Policy: A Historical Approach by Steven Bank |
| | This history not only belies the claim that double taxation is responsible for the disappearance of the dividend, but also suggests that integration of the corporate and shareholder income taxes may not have the effect on corporate dividend policies that its proponents claim. | | | The double taxation of corporate income actually emerged between World War I and II in response to a shift in corporate dividend policies, rather than vice versa. | | | Over that period, managers agreed to a higher rate of tax at the corporate level, and, eventually, to the repeal of the dividend exemption at the shareholder level in exchange for Congress' tacit agreement not to interfere with managerial discretion over undistributed profits. |
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http://papers.ssrn.com/sol3/papers.cfm?abstract_id=368125
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| | Townhall.com :: Columns :: The problem with double taxation by Bruce Bartlett |
| | Another consequence of double taxation is that companies began raising less of their capital from issuing shares and more from selling bonds. | | | In particular, the double taxation of corporate profits led managers to change corporate financial policies in ways that contributed to current difficulties. | | | When an individual or a group of individuals in partnership form a business, they face just one layer of taxation on their profits. |
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http://www.townhall.com/columnists/brucebartlett/bb20020801.shtml
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| | [Barstool] Ending Corporate Dividend Double Taxation |
| | Alternatively, the double taxation of corporate > dividends could be ended by excluding dividends received from the > personal income tax definition of taxable income. | | | > > The double taxation of corporate dividends could be ended by > allowing corporations to deduct 100% of their dividend payments (on both > preferred and common stock), just as they now deduct interest payments > as a business expense. | | | Previous message: [Barstool] Ending Corporate Dividend Double Taxation |
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http://maillists.uci.edu/mailman/public/thebarstooleconomists/2002-December/000440.html
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| | Namibia agrees to double taxation with Indonesia |
| | One of the purposes of a double taxation agreement is to promote greater inflow of foreign investments from developed countries on conditions, which are politically acceptable as well as economically and socially beneficial to countries who ratify such an agreement. | | | The government has approved that the double taxation agreement be concluded with the government of Indonesia. | | | The statement said the prevention or elimination of double taxation stimulates the free flow of international investment, trade and the transfer of technology. |
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http://www.economist.com.na/2003/10oct/10-10-13.htm
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| | SSRN-Double-Dipping: The Cross-Border Taxation of Stock Options by Jeffrey Colon |
| | The specter of double taxation arises because countries tax option income at different times and characterize it inconsistently: option income is taxed at times ranging from grant, vesting, exercise or sale of the underlying shares, and is treated as wages by some countries and as capital gains by others. | | | The OECD proposals are an important step in harmonizing the disparate domestic tax rules for compensatory options and should substantially reduce the double taxation of option income of cross-border employees. | | | It focuses on conflicts that arise from the mutual exertion of residence basis tax jurisdiction and from the different characterization of option income, and explores various unilateral and bilateral measures to mitigate double taxation. |
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http://papers.ssrn.com/sol3/papers.cfm?abstract_id=559221
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| | NCPA - Opinion Editorial - Eliminating Double Taxation of Dividends is Smart |
| | Another widely commented upon result of double taxation is encouraging companies to raise capital through debt rather than equity. | | | Double taxation encourages companies to retain earnings rather than pay dividends. | | | According to a recent article in the Journal of Business Finance and Accounting, the result was that low-debt firms gained significantly while high-debt firms saw their stock prices fall. |
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http://www.ncpa.org/edo/bb/2003/bb010803.html
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| | Double Taxation of Dividends - A Long-Running Republican Scam. |
| | She is required to pay income tax on this, at the rate of 15 percent. | | | Microsoft has already paid corporate taxes on its income for the year, {assuming the company is honest enough to indeed pay corporate income taxes.) The fact that Alice has to pay income tax on it is no way double taxation of dividends. | | | Gates instituted a dividend because he had pretty good knowledge that taxation of dividends would be ended by this administration, but I'll suggest it anyway.) After four quarters of dividend checks, Alice has received a yearly dividend income of $10,000. |
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http://www.opednews.com/group040804_dividends.htm
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| | taxation -- Britannica Student Encyclopedia |
| | The government derives its revenue from three major sources: taxation, earnings and other credits, and extraordinary income, including the transfer from special funds (that is to say, funds derived primarily from unexpended balances in the budget that are deposited as savings accounts). | | | The problem of double and concurrent income taxation by overlapping governmental authorities has become increasingly important, particularly in international law. | | | With the majority of the population earning very low incomes, direct taxation falls on the few rich; income-tax rates are made sharply progressive in an attempt to achieve a degree of equality in income distribution. |
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http://www.britannica.com/ebi/article-9277277
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| | Protecting Seniors from Double Taxation |
| | The Administration proposes to end the double taxation of dividends by allowing individuals to "exclude" dividends from their tax return while preserving the current 35 percent corporate tax that is imposed on this income. | | | The double tax on these benefits is anti-growth because it falls on a senior citizen's non-Social Security income, given that the tax takes effect only if a Social Security recipient has a certain level of income from either providing labor or providing capital to the market. | | | Given that assets are typically purchased with after-tax income, the death tax clearly qualifies as double taxation. |
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http://www.heritage.org/Research/Taxes/bg1631.cfm
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| | Double Taxation Agreements |
| | Where a double taxation agreement does not exist with a particular country, there are provisions within the Irish Taxes Acts which allow unilateral credit relief against Irish tax for tax paid in the other country in respect of certain types of income (e.g. | | | Ireland has comprehensive double taxation agreements in force with 44 countries. | | | The agreements generally cover income tax, corporation tax and capital gains tax (direct taxes). |
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http://www.revenue.ie/services/tax_info/taxes12.htm
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| | NathanNewman.org |
| | The article is based on a report by the Institute on Taxation and Economic Policy from 2000 that detailed tax avoidance by corporations in the 1990s. | | | Posted by: Scott Cattanach at January 7, 2003 11:11 PM The double taxation occurs at the corporate income tax level, and the individual level. | | | The rhetoric of "double taxation" has no relation to the reality of how corporate profits are measured, what amount gets taxed, and how much is paid in dividends. |
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http://www.nathannewman.org/log/archives/000672.shtml
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| | definition of taxation |
| | definition of Taxation in Encyclopedia A tax is an involuntary fee paid by individuals or businesses to a government. | | | However, the issue of whether the measure complained of falls within the definition of taxation measures at paragraph [ ] below shall be decided first. | | | Unpaid taxes usually form a special lien on property owned by the taxpayer. |
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http://taxation.financemaverick.com/definition-of-taxation.html
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| | The Manila Times Internet Edition BUSINESS > Senate to resume study of double taxation bill |
| | The BAP official said banks are willing to drop their refund claims on taxes earlier paid the government if the Congress passes the bill correcting Republic Act 8424, or the Comprehensive Tax Reform Act of 1997. | | | The double taxation also would discourage local lenders from maintaining the fcdus. | | | Lenders insist they have been subjected to double taxation owing merely to a deletion of a phrase in the said tax law. |
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http://www.manilatimes.net/national/2004/feb/02/yehey/business/20040202bus12.html
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| | The Hindu : UDF panel for review of double taxation proposals |
| | The UDF high power committee has asked the State Government to review the budgetary provisions relating to double taxation on 21 items proposed in the Budget for 2004-05. | | | But, the budget proposals this year contained suggestions for double taxation on as many as 21 items. | | | The trading community is currently on an agitation against the double taxation proposals. |
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http://www.hinduonnet.com/2004/04/02/stories/2004040204660700.htm
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| | HM Revenue & Customs: Applications and Claims by Non-residents under Double Taxation Treaties |
| | If you are a resident of a country with which the UK has a double taxation treaty, you may be able to claim exemption or partial relief from UK tax on certain types of income from UK sources. | | | If you have income from a source in one country and are resident in another, you may be liable to pay tax in both countries under their tax laws. | | | Some of the UK's DT treaties provide for payment to a resident of the other country of part of the tax credit attached to UK dividends. |
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http://www.hmrc.gov.uk/cnr/app_dtt.htm
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| | Agreement Between Canada and the Federal Republic of Germany for The Avoidance of Double Taxation With Respect to Taxes ... |
| | The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. | | | DESIRING to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and certain other taxes, the prevention of fiscal evasion and the assistance in tax matters, | | | With reference to Article 4, paragraph 1, it is understood that the term "resident of a Contracting State" includes a person that is liable to tax on world income even if that person is liable to tax on capital only on capital situated in that State. |
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http://www.fin.gc.ca/news01/data/01-042_1e.html
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| | CID Homeowners' Fees and the Issue of Double Taxation |
| | If a tax deduction would be permitted and with it the requirement the homeowners' associations pay for their own upkeep, the loss in tax revenue from wealthy CIDs would prevent the municipality from diverting funds to areas of greater need. | | | Arguments in favor of eliminating double taxation focus on fairness and equity for the individual. | | | This paper presents an introductory discussion of the impact of the proposed tax deduction for HOA membership fees, arguments for and against the proposal, an overview of the New Jersey Municipal Services Act, and the current state of the double taxation argument in California. |
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http://w3.uchastings.edu/plri/96-97tex/cidhome.htm
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| | S.I. No. 209/1995: DOUBLE TAXATION RELIEF (TAXES ON INCOME AND CAPITAL GAINS) (UNITED KINGDOM) ORDER, 1995. |
| | The definition of "associated employer" and "control" are standard definitions for the purposes of company taxation and they are necessary here because the Protocol provisions are intended to cover the situation where an employee will be transferred within a group of closely linked companies, viz. | | | The reciprocal arrangement operated smoothly until the late 1980s when a number of significant changes were made to the U.K. pensions tax law which were not mirrored in the Irish tax law or tax approval code. | | | At the time that this pensions scheme approval arrangement was drawn up, there were no fundamental differences in the rules and regulations governing the approval of occupational pension schemes in both countries. |
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http://www.irishstatutebook.ie/ZZSI209Y1995.html
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| | Dividend Valuation Waves |
| | The corporate owners, thanks to the immoral dividend double taxation, were forced to pay $577,500 in taxes on their original $1,000,000 in profits. | | | While Bush’s proposed abolition of the immoral double taxation on corporate dividends is a great thing and a small step forward, taxing dividends once does not solve the core fundamental overvaluation problem in US equities. | | | 58% taxation is appalling and unjustifiable and places a horrific burden on free enterprise. |
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http://www.zealllc.com/2003/dividend.htm
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| | BAD ATTITUDES: The Fraud of "Double Taxation" |
| | Mostly such taxation hits the middle and lower economic classes; the practice only becomes a moral outrage when the taxpayers in question are the very rich, as in the president's proposal to eliminate dividend taxes. | | | Everyone welcomes a reduction in taxes, and ending the double taxation of dividends is a good start... | | | Unceasing propaganda from the right notwithstanding, actual total taxation on income is somewhat less than 20 percent for rich and poor alike. |
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http://badattitudes.com/MT/archives/000161.html
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| | FT.com / Comment & analysis / Columnists - John Plender: Double non-taxation a global issue |
| | References in the Budget speech to anti-avoidance measures for international arbitrage, double taxation relief and financial products will have meant nothing to most of the chancellor's listeners. | | | Among the bizarre results, treaties intended to eliminate double taxation actually permit double non-taxation. | | | Because such schemes exploit the avoidance potential of at least two national tax systems they are hard to stop as they cannot be eliminated unilaterally. |
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http://news.ft.com/cms/s/cde123f2-965a-11d9-8fcc-00000e2511c8.html
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| | Bruce Bartlett on Double Taxation on NRO Financial |
| | However, his suggestion that the double taxation of corporate profits should be relieved probably has the greatest political potential. | | | Bruce Bartlett on Double Taxation on NRO Financial | | | Almost all of the growth, therefore, was in businesses that do not face double taxation. |
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http://www.nationalreview.com/nrof_bartlett/bartlett091602.asp
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| | The Assistant Treasurer - Press Release - Australia-Canada Double Taxation Convention Amended [21/01/2003] |
| | The Protocol reduces the possibility of double taxation of capital gains by extending coverage of the Convention to taxes on such gains. | | | The Minister for Revenue and Assistant Treasurer, Senator Helen Coonan, today announced that the Amending Protocol to the Australia-Canada Double Taxation Convention would first apply from 1 January 2003. | | | The Protocol will first have effect in Canada for withholding tax purposes in relation to amounts paid or credited to residents of Australia, on or after 1 January 2003. |
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http://assistant.treasurer.gov.au/atr/content/pressreleases/2003/002.asp
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| | EconPapers: Methods of Mitigating Double Taxation |
| | The corporate tax rate, fiscal allowances, allocation to periodization funds and allocation to tax equalization reserves (or allowance for corporate equity) are effective instruments, independent of the sources of financing. | | | Two of the most well-known and most utilized methods, the imputation and the split rate systems, do not mitigate double taxation in corporations where the marginal investment is financed with retained earnings. | | | Abstract: This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model. |
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http://econpapers.repec.org/paper/hhsuunewp/2002_5F008.htm
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| | Term Paper on Double Taxation Relief |
| | The possibility of double taxation arises when two or more countries claim simultaneous jurisdiction to tax the same income. | | | INTRODUCTION The purpose of this paper is to provide a means to minimize or eliminate double taxation through double taxation relief, to reduce the risk of under taxation by promoting cooperation among countries. | | | As far as we know lower overall taxation encourages trade and investment as well as opportunity for growth and profits. |
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http://www.swiftpapers.com/essay/Double_Taxation_Relief-162806.html
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| | BrainMortgage - Dividend Double-Taxation Bonanza |
| | The most talked-about feature of the plan is the elimination of the so-called "double tax" on investment dividends. | | | President Bush unveiled his economic "stimulus" plan, today, proposing to spend US$670 billion with, as the Washington Post put it, "no benefits for states and little inducement for capital investment" (which makes one wonder what is supposed to be "stimulating" about it). | | | The Left Business Observer email list, lbo-talk, has been the scene in of an interesting, if somewhat more technical, discussion of the myriad concrete corporate and economic ramifications of the elimination of the dividend tax. |
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http://www.brainmortgage.com/article.php?story=20030107154756592
(459 words)
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| | The Commonwealth Treasurer – Press Release - Australia-United Kingdom Double Taxation Treaty [21/08/2003] |
| | The new Treaty is a comprehensive taxation convention and contains provisions for the avoidance of double taxation and the prevention of fiscal evasion in relation to income flowing between Australia and the United Kingdom (UK). | | | The new Treaty and Notes replace the existing Australia-UK double taxation agreement (signed in 1967 and amended by Protocol in 1980). | | | The Treasurer and the British High Commissioner today signed a new double tax treaty (the new Treaty) between Australia and the United Kingdom replacing the existing Agreement and amending Protocol signed in 1967 and 1980 respectively. |
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http://www.treasurer.gov.au/tsr/content/pressreleases/2003/073.asp
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| | Double taxation Samizdata.net |
| | It's important to note however, that the EU in effect delegates taxation and spending to member states since they are responsible for the implementation of EU Law, by what in the US would be called "unfunded mandate". | | | Many of the more recent reforms (and this started under the Tories) move administrative and collection responsibilities from the government to the taxpayer or his employer, so Tolley's doubling may well be an underestimate of the increase in compliance costs. | | | Leaving aside the moral case against tax, they produce all the baneful economic effects of higher taxation (a split economy, advantages for tax-planners and those who can afford them, disincentive to work or invest, regulatory distortions), without putting more money into the public purse. |
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http://www.samizdata.net/blog/archives/007980.html
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| | Townhall.com :: Columns :: Time to eliminate double taxation of dividends by Jack Kemp |
| | According to the President's Council of Economic Advisers, eliminating double taxation will encourage businesses to increase capital investment by reducing the cost of capital some 14 percent, which will mean more jobs for more American workers. | | | But any businessperson or economist who has studied the tax code will tell you that eliminating the double taxation of dividends would be economically very beneficial. | | | What's harmful to the economy is continuing to put a 60 percent cumulative tax rate on dividends as Chafee, Snowe and Voinovich insist we must do. |
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http://www.townhall.com/columnists/jackkemp/jk20030415.shtml
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| | Elimination of the Double-Taxation of Dividends Act 2003 (Introduced in the Senate) |
| | To encourage investment in the capital market by eliminating double taxation on dividends. | | | This unnecessary burden on the American taxpayer is known as double taxation, and it is counterproductive for the goals of creating a more health economy. | | | Hutchison introduced the following bill, which was read twice and referred to the Finance Committee. |
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http://www2.truman.edu/jprz/s3.htm
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| | Protocol amending the Agreement between Australia and the Kingdom of Belgium for the Avoidance of Double Taxation and ... |
| | Protocol amending the Agreement between Australia and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income of 13 October 1977 [1986] ATS 25 | | | DESIRING to amend the Agreement between Australia and the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at Canberra on 13 October 1977 (in this Protocol referred to as "the Agreement"),[1] | | | Protocol amending the Agreement between Australia and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income of 13 October 1977 |
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http://www.austlii.edu.au/au/other/dfat/treaties/1986/25.html
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| | Amazon.com: International Taxation (Concepts and Insights Series): Books |
| | Divided into four sections: basic elements of international taxation, inbound U.S. taxation, outbound U.S. taxation, and income tax treaties. | | | International Taxation discusses international aspects of tax systems originating in national environments. | | | Taxation of International Transactions: Materials, Text, and Problems (American Casebook Series) by Charles Gustafson |
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http://www.amazon.com/exec/obidos/tg/detail/-/1566628709?v=glance
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| | Why Incorporate Incorporate your Business by IncorporateYourBusiness.info |
| | The primary disadvantage to a corporation is double taxation. | | | Further, the double tax can be eliminated by making the S corporation election with the Internal Revenue Service. | | | Both the Limited Liability Company (LLC) and S corporation also provide the limited liability to the owners/shareholders of the company, without the potential disadvantage of double taxation. |
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http://www.incorporateyourbusiness.info/why-incorporate.htm
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| | Channelnewsasia.com |
| | Through the provisions of the Agreement, double taxation which may arise from the cross-border flows of income between the two countries will be eliminated. | | | To eliminate double taxation, Lithuania will allow tax paid in Singapore as a credit against Lithuania tax on income arising in Singapore. | | | The taxing rights of each country on all forms of income are also specified in the accord. |
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http://www.channelnewsasia.com/stories/singaporebusinessnews/view/92450/1/.html
(408 words)
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| | Assocham seeks end of double taxation on dividend payout - The Economic Times |
| | “The Section 115 (O) of the Finance Act 2004, empowers government to levy dividend distribution tax which amounts to double taxation of the same income and penalise the corporate sector because dividend distribution is effected after profits are already taxed,” Assocham president M K Sanghi said in a statement. | | | NEW DELHI: Assocham on Monday asked the government to take steps to remove double taxation on dividend distribution during the forthcoming Budget proposals for 2005-06. | | | Assocham seeks end of double taxation on dividend payout - The Economic Times |
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http://economictimes.indiatimes.com/articleshow/940636.cms
(144 words)
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| | Parking Fee in National Parks - Double taxation -- Forum - New Hampshire Hikes & Walks |
| | The parking fee is a tax imposed on the users of the land that they already pay taxes on in order to preserve all of the national lands. | | | The parking fee >is a tax imposed on the users of the land that they >already pay taxes on in order to preserve all of the >national lands. | | | We own these lands and our taxes fund support beyond what they generate on their own. |
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http://www.voy.com/108582/32.html
(632 words)
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