Comparison of US UK and German corporate income tax systems with respect to dividend relief

Essay from the year 2004 in the subject Business economics - Accounting and Taxes grade: Distinction (83%) The University of Sydney (Faculty of Law) course: Comparative Corporate Taxation language: English abstract: This essay briefly describes the main different theoretical approaches (tax systems) designed to alleviate the double burden of corporation tax and shareholder income tax under Part 2. Parts 3- 5 explain how the problem of dividend double taxation was tried to be solved in the heterogeneous tax systems of the Germany the UK and the US. However the essay will not cover the different double tax avoiding treaties in force in those countries.