Evaluation of the Systems of Internal Double Taxation in the EU Countries from the Perspective of Corporate Shareholders

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Evaluation of the Systems of Internal Double Taxation in the EU Countries from the Perspective of Corporate Shareholders

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Evaluation of the Systems of Internal Double Taxation in the EU Countries from the Perspective of Corporate Shareholders

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: Konvergence systémů US GAAP a IAS/IFRS pro vznik jediného systému finančního výkaznictví s ohledem na úpravu metodických postupů finančních analýz</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2013

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

11

Strana od-do

209-219

Název nakladatele

Wolters Kluwer Česká republika

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

11. 4. 2013

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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