The taxation of transnational corporate income under the composite tax principle : should international dividend streaming be permitted? ̀
Peter A. Harris
| Year of publication: |
1997
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|---|---|
| Authors: | Harris, Peter Andrew |
| Published in: |
Australian tax forum : a journal of taxation policy, law and reform. - Sydney, ISSN 0812-695X, ZDB-ID 858509-X. - Vol. 13.1997, 4, p. 453-506
|
| Subject: | Kapitalertragsteuer | Capital income tax | Dividende | Dividend | Körperschaftsteuer | Corporate income tax | Multinationales Unternehmen | Transnational corporation | Australien | Australia |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001245409