%0 Book
%A Benjamin Mahr
%D 2004
%C München, Germany
%I GRIN Verlag
%@ 9783638299657
%T Comparison of US, UK and German corporate income tax systems with respect to dividend relief
%R 10.3239/9783638299657
%U https://m.hausarbeiten.de/document/28077
%X This essay briefly describes the main different theoretical approaches (tax systems) designed to alleviate the double burden of corporation tax and shareholder income tax under Part 2. Parts 3- 5 explain how the problem of dividend double taxation was tried to be solved in the heterogeneous tax systems of the Germany, the UK and the US. However, the essay will not cover the different double tax avoiding treaties in force in those countries.
%K Comparison, German, Comparative, Corporate, Taxation
%G English