{"title":"Fiscal Transparency in Comparative Law: France/U.S.A.","authors":"Eric Engle","doi":"10.2139/ssrn.1021595","DOIUrl":null,"url":null,"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.","PeriodicalId":365252,"journal":{"name":"ERPN: Tax (Sub-Topic)","volume":"258 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"ERPN: Tax (Sub-Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.1021595","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
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.
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