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Europataugliche Ausgestaltung des körperschaftsteuerlichen Anrechnungsverfahrens

Author

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  • Corinna Treisch

    (Universität Osnabrück)

Abstract

Summary This paper deals with the problematic nature of imputation systems of corporate and shareholder taxation in the presence of cross-boarder dividends. It analyses ways and means of getting imputation systems in accordance with the European freedom of establishment and the free movement of capital. These two freedoms encompass requirements on the construction of an imputation system as well as the determination of an indirect credit which are shown in the article. It is pointed out, that meeting these demands results in further problems which can only be eased in some cases but not be solved. Finally a proposal for a cross-boarder imputation system is given.

Suggested Citation

  • Corinna Treisch, 2004. "Europataugliche Ausgestaltung des körperschaftsteuerlichen Anrechnungsverfahrens," Schmalenbach Journal of Business Research, Springer, vol. 56(4), pages 365-392, June.
    • Handle: RePEc:spr:sjobre:v:56:y:2004:i:4:d:10.1007_bf03372741
    DOI: 10.1007/BF03372741
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    References listed on IDEAS

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    1. Giovannini, Alberto, 1990. "International capital mobility and capital-income taxation : Theory and policy," European Economic Review, Elsevier, vol. 34(2-3), pages 480-488, May.
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    More about this item

    Keywords

    H25; F36; F02; G32;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
    • F02 - International Economics - - General - - - International Economic Order and Integration
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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