The imposition of corporate tax has been subject to unresolved controversy for a long time.Income of shareholders is always taxed twice and it is taxed thrice in the cases where inter corporate investments are involved. The case of multinational corporations adds a new dimension to this problem. The book with case studies attempts to compute mathematically excess taxation, if any, on dividends. Suggest the critical payout ratio etc. This book should be useful for corporate executives, students of finance and investors.
Dr. Ravindra K Gupta is Reader in Commerce, Delhi University – PGDAV College. He has thirteen years teaching experience. He graduated from Shri Ram College of Commerce abd Oist Graduated from Delhi School of Economics, Delhi. He completed his Ph.D from the same University. Dr. Gupta also completed his ICWA in 1987 andis an Associate members of the Institute of Cost & Works Accountants of India, Calcutta.
Book - The imposition of corporate tax has been subject to unresolved controversy for a long time. Income of shareholders is always taxed twice and is is taxed thrice in the cases where inter corporate investments are involved. The case of multinational corporations adds a new dimension to this problem. The book with case studies attempts to compute mathematically excess taxation, if any, on dividends.Suggest the critical payout ratio etc. This book should be useful for corporate executives, student of finance and investors.