Tax reform and the international company

Chown, John
March 1972
Accountancy;Mar1972, Vol. 83 Issue 943, p24
Trade Publication
The article discusses ways of taxing international companies and their shareholders. The author mentioned many ways of taxing companies and their shareholders. Other systems partially relieve the economic double taxation of distributed profits either at the company level by charging distributed profits at a lower rate or at the shareholder level by giving the shareholder a total or partial credit for tax deemed to have been paid on his behalf by the company.


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