Double taxation and taxing dividends: administration's latest reform proposals

Article Abstract:

President Bush's proposal to reduce double taxation in the corporate income tax has taken the form of efforts to end the taxation of dividends. Historically, similar efforts have been seen as attempts to bring about corporate tax integration. The relevance of tax integration issues to the present debate is assessed.

Tax exclusion

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Double tax relief: disparity or harmful restriction?

Article Abstract:

The International Court of Justice ruled that dual exemption and credit system do not contravene with tax treaties enacted by the European Commission. The issue of whether or not foreign dividends are subject to a higher tax rate than domestic dividends is decided by UK Courts.

United Kingdom, European Union. European Commission, Powers and duties, Tax policy, International Court of Justice (The Hague, Netherlands)

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IRS issues guidance on 1997 changes to effect of 10/50 dividends on foreign tax credit

Article Abstract:

The IRS has issued guidance on the effect of dividends paid by foreign corporations on the foreign tax credit. In some situations, look-though rules may be applied to these dividends.

Financial management, Finance, Foreign corporations, Foreign tax credit, Company financing

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