КНИГИ НА АНГЛИЙСКИЙ ЯЗЫКЕ, ИМЕЮЩЕЕ ОТНОШЕНИЕ К СЛОВУ «IMPUTATION SYSTEM»
Поиск случаев использования слова
imputation system в следующих библиографических источниках. Книги, относящиеся к слову
imputation system, и краткие выдержки из этих книг для получения представления о контексте использования этого слова в литературе на английский языке.
1
Comparative Income Taxation: A Structural Analysis
The Corporate Income Tax (CITA) has undergone three major reforms: In 1977
the 'classical' system was replaced by an imputation system, which itself had to
give way to a 'shareholder-relief' system in 2000. The Corporate Income Tax ...
Hugh J. Ault, Brian J. Arnold, 2010
2
Taxation of Investment Funds in the European Union
ence argument to save the Finnish imputation system.1197 This results from the
fact that there are two different taxes (corporate tax/income tax) and two different
taxpayers involved (company/shareholder) in which case there generally is no ...
3
The International Taxation
System
3.2.2.2 The degree of imputation In designing a dividend imputation system, the
degree of imputation must also be determined, that is, whether it is full or partial.
A partial imputation system is one in which only part of the company tax paid is ...
Andrew Lymer, John Hasseldine, 2002
4
German Tax and Business Law
I 1433) which is in effect from the tax year 2001, Germany started a fundamental
reform of its corporation tax system: Up to this year Germany operated a full
imputation system mixed with a split-rate system to integrate the taxation of
corporate ...
5
Company Taxation in the Asia-Pacific Region, India, and Russia
In contrast to the classical system, double taxation avoiding systems ensure that
profits are only taxed once – either at the corporate level or at the shareholder
level. Both Australia and Taiwan operate a full imputation system, where
dividends ...
Dieter Endres, Clemens Fuest, Christoph Spengel, 2010
6
Streaming and refundability of
imputation credits: a ...
An important question is whether or not these anti-streaming rules get in the way
of valid commercial transactions. 2.36 Before examining the question, it is worth
briefly discussing the imputation system itself. Some have argued that imputation
...
New Zealand. Inland Revenue. Policy Advice Division, 2008
7
CIMA Official Learning
System Financial Operations
The economic effect of corporate taxes depends on the system of corporate
income tax used. The four main systems for taxing entity profits that are discussed
below are: 1. classical system 2. imputation system 3. partial imputation system 4.
8
Statistical Data Editing: Impact on Data Quality
The selected systems are the Generalized Edit and Imputation System from
Statistics Canada, the New Imputation Methodology also from Statistics Canada,
the Standard Economic Processing System from the U.S. Bureau of the Census,
and ...
United Nations Statistical Commission, United Nations. Economic Commission for Europe, 2007
9
Business Taxation and Financial Decisions
6.6.1.4 Partial or Full Imputation System In corporate tax systems with imputation,
corporate income tax is levied on a firm's profit and dividends are fully taxable at
the owner's (shareholder's) level. So far there is no difference between the ...
Deborah Schanz, Sebastian Schanz, 2010
10
Changes in Revenue Structures
The imputation system and, to a lesser extent, the split rate system cannot be
easily accommodated to allow for international capital flows between related
companies and pose a number of problems which do not exist for the "classical" ...
International Institute of Public Finance. Congress, Aldo Chiancone, Ken Messere, 1989
НОВОСТИ, В КОТОРЫХ ВСТРЕЧАЕТСЯ ТЕРМИН «IMPUTATION SYSTEM»
Здесь показано, как национальная и международная пресса использует термин
imputation system в контексте приведенных ниже новостных статей.
Tax reform has strong support: Hockey
Treasurer Joe Hockey said there is a need to reform state, personal and company tax rates, but that Australia's dividend imputation system has ... «Business Spectator, Июл 15»
Who is the new Eastern European 'Tiger'
So much for Australia's 'knowledge economy'. This is compounded by the fact that the dividend imputation system biases existing companies to ... «Daily Reckoning - Australian Edition, Июн 15»
Complex tax laws a goose to overseas firms
... MNC's would in fact prefer that they pay more tax here because of the demand for franking credits under our dividend imputation system. «Sydney Morning Herald, Июн 15»
Dismantling imputation system could be detrimental to economy
The Centre for International Finance and Regulation (CIFR) has released two pieces of research which find dismantling the imputation system ... «Professional Planner, Июн 15»
The case for imputation
But it was Paul Keating's introduction of the dividend imputation system in 1987 that eventually buried the model of layers of leverage that the ... «Business Spectator, Июн 15»
Titans of Aussie equities say 'leave dividend imputation alone'
Two of Australia's most respected fund managers, Peter Morgan and Andrew Sisson, support retaining the dividend imputation system, saying it ... «The Australian Financial Review, Июн 15»
Dividend imputation makes Aussie shares safer, say fundies
"The dividend imputation system should not be tampered with in our view," said Perpetual's head of equities, Paul Skamvougeras, who ... «The Australian Financial Review, Май 15»
Case for dividend imputation an 'open question'
The case for the dividend imputation system may not be as strong if a tax reform package included much lower company and personal income ... «The Australian Financial Review, Май 15»
Leave dividend imputation alone, says RSM Bird Cameron
RSM Bird Cameron has called for the dividend imputation system to be left alone, saying its removal would undermine the government's push ... «AccountantsDaily, Апр 15»
Removing dividend imputation has unintended consequences
... true that wealthier Australians who own Australian shares would be more greatly impacted by the removal of the dividend imputation system. «Money Management, Апр 15»
