16 Taxation of Income from Business and Investment
Author:
Lee Burns
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Richard Krever
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Language:
English
Print Publication Date:
25 Jun 1998
Keywords:
BOOK; tax treaty; transferor company; investment; investor; enterprise tax; tax liability; accounting rule; gross income; personal expense; business income; Personal income; Tax law; Income tax systems; Fiscal accounting and reporting; Withholding tax; Global; Income

Abstract

Lobbyists know that a 0 percent tax rate on capital income is not, in fact, the lowest possible rate.

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Cover Tax Law Design and Drafting, Volume 2
Tax Law Design and Drafting, Volume 2
ISBN:
9781557756336
Publication Date:
25 Jun 1998
Publisher:
International Monetary Fund
DOI:
https://doi.org/10.5089/9781557756336.071
Pages:
731