International Accounting & Multinational Enterprises – Chapter 16 – Radebaugh, Gray, Black Direct Taxes Corporate Income Tax – Two Approaches Classic
{"Image DocumentName": "Direct Taxes Corporate Income Tax \u2013 Two Approaches", "Image ImageDescription": "Classic System. Income taxed when received. Earnings are taxed twice. Integrated Systems. Attempt to eliminate double taxation. Two ways to integrate. Rate split between income and for profits distributed (Germany) Imputation \u2013 tax remitted earnings and dividend earnings at the same rate, but shareholders get a tax credit (as in EU) Corporate income taxes have come down recently. International Accounting & Multinational Enterprises \u2013 Chapter 16 \u2013 Radebaugh, Gray, Black.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}