Evaluation of the Systems of Internal Double Taxation in the EU Countries from the Perspective of Corporate Shareholders
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86087694" target="_blank" >RIV/61989100:27510/13:86087694 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Evaluation of the Systems of Internal Double Taxation in the EU Countries from the Perspective of Corporate Shareholders
Original language description
The statutory corporate tax rate, which in the EU countries differs by 25 percent in 2013, does not have a significant informative value about the tax burden. Therefore, it is necessary to analyse other tax attributes as well, i.a. the interconnection ofthe personal income tax and the corporate tax. The dividend policy is an important piece of information for investors who decide where to place their assets. The mutual interaction of the personal income tax and the corporate tax causes a different degree of double taxation. This paper analyses and evaluates the systems of double taxation in the EU countries from the perspective of corporate shareholders according to five criteria which are based on the location of the parent company and the subsidiary? redistribution of domestic dividend income, within and outside the EU. The original evaluation is based on the description of the systems of internal double taxation and is exempted from the range of particular rates.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Theoretical and Practical Aspects of Public Finance 2013 : proceedings of the 18th international conference : Prague, April 2013
ISBN
978-80-7478-387-6
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
209-219
Publisher name
Wolters Kluwer Česká republika
Place of publication
Praha
Event location
Praha
Event date
Apr 11, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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