Fiscal Transparency in Comparative Law: France/U.S.A.
19 Pages Posted: 19 Oct 2007
Date Written: 2007
Abstract
The article presents a comparison of U.S. and French tax law to show their differences regarding the treatment of double taxation of corporate dividends.
Note: Downloadable document is in French.
Keywords: droit fiscale, fiscalite, societes, double imposition, benefices, dividends, dividendes
JEL Classification: E62
Suggested Citation: Suggested Citation
Engle, Eric, Fiscal Transparency in Comparative Law: France/U.S.A. (2007). Available at SSRN: https://ssrn.com/abstract=1021595 or http://dx.doi.org/10.2139/ssrn.1021595
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