Company Dividends and Taxes in the UK.
The tax treatment of company dividend payments is an area where corporate taxation interacts with the personal income tax. This interaction raises some awkward issues, such as whether shareholders who are exempt from personal income tax should also be exempt from corporation tax, and if so, then how...
| Автори: | , , |
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| Формат: | Journal article |
| Мова: | English |
| Опубліковано: |
IFS
1995
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| _version_ | 1826306786478522368 |
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| author | Bond, S Chennells, L Devereux, M |
| author_facet | Bond, S Chennells, L Devereux, M |
| author_sort | Bond, S |
| collection | OXFORD |
| description | The tax treatment of company dividend payments is an area where corporate taxation interacts with the personal income tax. This interaction raises some awkward issues, such as whether shareholders who are exempt from personal income tax should also be exempt from corporation tax, and if so, then how this can be achieved. The solutions adopted are often complex and certainly diverse, as witnessed by the range of different approaches used in the OECD countries, described in OECD (1991). |
| first_indexed | 2024-03-07T06:53:12Z |
| format | Journal article |
| id | oxford-uuid:fd3982c7-3e69-4ef9-83c7-66c0d9ea44b9 |
| institution | University of Oxford |
| language | English |
| last_indexed | 2024-03-07T06:53:12Z |
| publishDate | 1995 |
| publisher | IFS |
| record_format | dspace |
| spelling | oxford-uuid:fd3982c7-3e69-4ef9-83c7-66c0d9ea44b92022-03-27T13:27:21ZCompany Dividends and Taxes in the UK.Journal articlehttp://purl.org/coar/resource_type/c_dcae04bcuuid:fd3982c7-3e69-4ef9-83c7-66c0d9ea44b9EnglishDepartment of Economics - ePrintsIFS1995Bond, SChennells, LDevereux, MThe tax treatment of company dividend payments is an area where corporate taxation interacts with the personal income tax. This interaction raises some awkward issues, such as whether shareholders who are exempt from personal income tax should also be exempt from corporation tax, and if so, then how this can be achieved. The solutions adopted are often complex and certainly diverse, as witnessed by the range of different approaches used in the OECD countries, described in OECD (1991). |
| spellingShingle | Bond, S Chennells, L Devereux, M Company Dividends and Taxes in the UK. |
| title | Company Dividends and Taxes in the UK. |
| title_full | Company Dividends and Taxes in the UK. |
| title_fullStr | Company Dividends and Taxes in the UK. |
| title_full_unstemmed | Company Dividends and Taxes in the UK. |
| title_short | Company Dividends and Taxes in the UK. |
| title_sort | company dividends and taxes in the uk |
| work_keys_str_mv | AT bonds companydividendsandtaxesintheuk AT chennellsl companydividendsandtaxesintheuk AT devereuxm companydividendsandtaxesintheuk |