Comparison of US 👥⬅️, UK 🇬🇧 and ➕ German 🇩🇪 corporate income 📨 tax systems with respect to dividend relief
👓 Benjamin Mahr
Comparison of US 👥⬅️, UK 🇬🇧 and ➕ German 🇩🇪 corporate income 📨 tax systems with respect to dividend relief
✅ Essay from the year 2️⃣0️⃣0️⃣4️⃣ in the subject Business 👨💼 economics - Accounting 🧾 and ➕ Taxes, grade: Distinction (8️⃣3️⃣%), The University of Sydney (Faculty of Law), course: Comparative Corporate Taxation, language: English 🏴, abstract: This essay briefly describes the main different theoretical approaches (tax systems) designed to alleviate the double ⏩️ burden of corporation tax and ➕ shareholder income 📨 tax under Part 2️⃣. Parts 3️⃣- 5️⃣ explain how the problem of dividend double ⏩️ taxation was tried to be solved in the heterogeneous tax systems of the Germany 🇩🇪, the UK 🇬🇧 and ➕ the US 👥⬅️. However, the essay will not ❌️ cover 📔 the different double ⏩️ tax avoiding treaties in force in those countries.
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