What Kind of Corporation Tax Regime?
<p>This article explores the taxation of corporations in the wider context of capital income taxation. The article discusses pros and cons of various income-based and cash-flow forms of corporation tax (CT) and concludes that the dual income tax (DIT), which taxes all capital income at the proportio...
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| Glavni autor: | |
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| Format: | Artigo |
| Jezik: | Inglês |
| Izdano: |
Osgoode Hall Law School
2015-01-01
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| Serija: | Osgoode Hall Law Journal |
| Teme: | |
| Online pristup: | https://digitalcommons.osgoode.yorku.ca/ohlj/vol52/iss2/7 |
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