Power Play
Tags: DOUBLE taxation; STOCKHOLDERS
Related Articles
- Is dividend income really taxed twice? McQuaid, John G. // America;4/2/1955, Vol. 93 Issue 1, p11
The author examines whether double taxation of dividend income exists in the U.S. He points out that claiming double taxation implies that the income of the corporation is the income of its stockholders. He argues that taxation of dividend income cannot be considered double taxation of the...
- Double Tax on Dividends is Hardship on Many Who Have Moderate Incomes. // Saturday Evening Post;8/28/1954, Vol. 227 Issue 9, p12
The author reflects on the impact of double taxation on dividends to corporate stockholders with moderate income in the U.S. He discusses that the government's plan to grant some tax relief on stockholders or the possible repulsion of the double taxation on corporate income is favorable for most...
- Netherlands. // Accountancy;Oct86, Vol. 98 Issue 1118, p64
Reports on taxation news in the Netherlands as of October 1986. Supreme Court decision on tax exemptions for a shareholder or director of a company; Tax treaty between the Netherlands Antilles and the United States.
- Tax reform and the international company. Chown, John // Accountancy;Mar1972, Vol. 83 Issue 943, p24
The article discusses ways of taxing international companies and their shareholders. The author mentioned many ways of taxing companies and their shareholders. Other systems partially relieve the economic double taxation of distributed profits either at the company level by charging distributed...
- The Double Tax on Dividends Deters Venture Investment -- Also It's Unfair. Rice, Raymond F. // Saturday Evening Post;2/13/1954, Vol. 226 Issue 33, p12
The article reflects on the implementation of the double tax on corporate profits distributed as dividends in the U.S. Double tax disregards the fact that the operation of a corporation relies on the capital belonging to its stockholders. After the profits have been subjected to a corporation...
- A practitioner's guide to the UK/US double tax treaty (part3). Reid, Alan; Cretton, Colin // Accountancy;Oct80, Vol. 91 Issue 1046, p97
This article is the final part in a series and considers tax treaty provisions from the point of view of U.S. residents with income or gains arising in Great Britain. By far the most important benefit now made available to the generality of U.S. residents in the grant of a British tax credit in...
- Double taxation of dividends? McNairn, William // California CPA;Dec2004, Vol. 73 Issue 6, p8
Examines assumptions underlying the double taxation of dividends. Separation of corporation and shareholders under the U.S. laws; Declaration of corporations on dividends; Role of tax sites and special corporate allowances in income taxes on the earnings of companies.
- A Comparative Analysis of the 1981 and 1996 U.S. Model Income Tax Treaties. O'Connor, Walter F. // International Tax Journal;Fall98, Vol. 24 Issue 4, p9
Discusses the differences developed in the 1981 and 1996 model income tax treaties in the United States. In-depth look at the differences in the tax treaties; Examination of the general definition in Article 3 of the tax law; Information on restricted taxing rights included in paragraph 2 of...
- Double Taxation. // Accountancy;Aug1974, Vol. 85 Issue 972, p18
The article presents news briefs relevant to double taxation. A delegation of officials from Sri Lanka and Great Britain are involved in negotiations for a possible double taxation agreement. In other developments, a double taxation convention between Great Britain and Cyprus was signed in...
