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- W2260486512 abstract "In the U.S., C corporations are subject to double level of taxation (at the corporate and shareholder levels). This particular feature of the U.S. tax system has been challenged for a long time. The paper addresses the proposals to terminate the double level of taxation regarding the payment of dividends to foreign shareholders of U.S. corporations (inbound transactions). There are three proposals to solve the issue, which are currently under discussion: dividend exclusion system, imputation system, and deduction method. In addressing the payment of dividends to foreign shareholders, the analysis also takes into consideration the effects of tax treaties to prevent double income taxation at the international level (in the U.S. as well as in Shareholder's country). The paper is a reflection on the effects of each one of the proposals in the tax treaty structure regarding payment of dividends to foreign shareholders. However, it also takes into consideration the temporary 15% income tax rate for dividends, introduced by the Jobs and Growth Tax Relief Reconciliation Act of 2003, which is a form of mitigation to the double level of taxation. The merits and demerits of each proposal are investigated, considering scenarios with and without treaties to prevent double income taxation. Finally, the paper comes up with conclusions regarding which proposal fits better to the U.S. tax policy in deciding whether to tax or not dividends paid to foreign shareholders, without disregarding economic and political concerns." @default.
- W2260486512 created "2016-06-24" @default.
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- W2260486512 date "2004-07-11" @default.
- W2260486512 modified "2023-09-23" @default.
- W2260486512 title "Income Tax Treaties and the Treatment of Dividends Received by Foreign Shareholders from Domestic Corporations Under an Integrated System (Without the Double Level of Taxation)" @default.
- W2260486512 hasPublicationYear "2004" @default.
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