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

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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