𝔖 Bobbio Scriptorium
✦   LIBER   ✦

Dividends, Distortion and Double Taxation

✍ Scribed by G. H. PARTINGTON; R. H. CHENHALL


Book ID
110935995
Publisher
John Wiley and Sons
Year
1983
Tongue
English
Weight
720 KB
Volume
19
Category
Article
ISSN
0001-3072

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Estimating deferred taxation on dividend
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## Abstract In a group of companies corporate income taxation is levied on basic earnings and then on dividends paid to holding companies. The entity of this taxation depends on the tax regime, so that income may be taxed twice, first in the hands of the subsidiaries, then in the next years in the