{"title":"比较法中的财政透明度:法国/美国","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":"{\"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}","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}
Fiscal Transparency in Comparative Law: France/U.S.A.
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.