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foreign income dividend

Overview page. Subjects: Economics.

(FID) (Equities; UK).

A method of paying dividends on foreign income introduced in the Finance Act, 1993 to cater for those companies which have a large proportion of their profits...

See overview in Oxford Index

foreign income dividend

Overview page. Subjects: Economics.

(FID) (Equities; UK).

A method of paying dividends on foreign income introduced in the Finance Act, 1993 to cater for those companies which have a large proportion of their profits...

See overview in Oxford Index

foreign income dividend (Equities; UK)

Peter Moles and Nicholas Terry.

in The Handbook of International Financial Terms

January 1997; p ublished online January 2005 .

Reference Entry. Subjects: Financial Institutions and Services. 136 words.

A method of paying dividends on foreign income introduced in the Finance Act, 1993 to cater for those companies which

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Unrelieved Advance Corporation Tax (Equities; UK)

Peter Moles and Nicholas Terry.

in The Handbook of International Financial Terms

January 1997; p ublished online January 2005 .

Reference Entry. Subjects: Financial Institutions and Services. 246 words.

The problem created by UK-domiciled companies paying dividends on income from foreign sources without sufficient domestic taxable profits to cover

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Unrelieved Advance Corporation Tax

Overview page. Subjects: Economics.

(Unrelieved ACT) (Equities; UK).

The problem created by UK-domiciled companies paying dividends on income from foreign sources without sufficient domestic taxable profits to cover...

See overview in Oxford Index

Corporate Taxes in the World Economy: Reforming the Taxation of Cross-border Income

Harry Grubert and Rosanne Altshuler.

in Fundamental Tax Reform

April 2008; p ublished online August 2013 .

Chapter. Subjects: Econometrics and Mathematical Economics. 14215 words.

This chapter examines the corporate income tax in a world economy, focusing on potential reforms of the tax treatment of cross-border income flows. Specifically, it considers proposals for...

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The Main Building Blocks of U.S. International Taxation

Daniel N. Shaviro.

in Fixing U.S. International Taxation

January 2014; p ublished online April 2014 .

Chapter. Subjects: Private International Law and Conflict of Laws. 16736 words.

This chapter reviews the basic U.S. international tax rules. It identifies five basic concepts needed to grasp the basic elements of how the U.S. taxes the income of multinational firms....

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Foreign Accessibility Restrictions

G. Andrew Karolyi.

in Cracking the Emerging Markets Enigma

July 2015; p ublished online June 2015 .

Chapter. Subjects: International Economics; Economic Development and Growth. 8522 words.

This chapter focuses on the constraints imposed on the flow of foreign capital that could supplant the underfunding of potential growth opportunities by local capital. This fundamental risk...

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The Belgian ‘Cayman tax’ and its impact on wealth and estate planning in Belgium

Saskia Lust.

in Trusts & Trustees

April 2018; p ublished online December 2017 .

Journal Article. Subjects: Trusts Law. 3720 words.

Abstract

The Belgian federal government has announced a reinforcement of the Cayman tax, as part of a ‘tax shift’ plan. The Cayman tax is a set of rules in the...

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Territorial Tax System Reform and Corporate Financial Policies

Matteo P. Arena and George W. Kutner.

in The Review of Financial Studies

August 2015; p ublished online January 2015 .

Journal Article. Subjects: International Factor Movements and International Business; International Financial Markets; Corporate Governance. 13657 words.

We examine the effect of a permanent change to a country corporate income repatriation tax system on corporate financial policies. In 2009, Japan and the United Kingdom switched from a...

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Double Taxation

Yoram Margalioth.

Reference Entry. Subjects: Public International Law; International Law; Law. 3933 words.

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Corporate tax policy under the Labour government, 1997–2010

Giorgia Maffini.

in Oxford Review of Economic Policy

January 2013; p ublished online June 2013 .

Journal Article. Subjects: Fiscal Policies and Behaviour of Economic Agents; Corporate Regulation; Taxation, Subsidies, and Revenue; Corporate Governance. 9899 words.

This paper reviews and evaluates corporate tax policy under the 1997–2010 Labour government. During this period the government implemented a classical rate-cut-cum-base-broadening tax...

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Taxation, International

Yoram Margalioth.

Reference Entry. Subjects: Public International Law; International Law; Law. 10186 words.

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