The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.
Anglo-American. corporate. income. taxation. Both the United Kingdom and the
United States first used an income tax during the nineteenth century, with the
UK's adoption of such a tax occurring just before the turn of the century.
Eventually ...
A critical re-examination of the conduct and outcome of Anglo-American wartime aircraft supply diplomacyThrough a series of case studies, Gavin J. Bailey reveals new details of how Britain used American aircraft and integrates this with broader British statecraft and strategy. He challenges conceptions that Britain was strategically reliant on the US and reveals a complicated, asymmetrical dependency between the wartime allies.Aircraft were at the heart of British supply diplomacy with the United States in the Second World War and were at the forefront of the Roosevelt administration's policy of aiding the Anglo-French alliance against Germany. They were the largest item in British purchasing in the US in 1940, a key consideration in the Lend-Lease of 1941 and a major component of several wartime conferences between Churchill and Roosevelt.
By 1942 Britain had become dependent on American supplies. Warren Kimball1
It was clear that we depended heavily on American aircraft, but the rate of
delivery often proved to be disappointing. Lord Tedder2 These statements, made
by ...
A history of the law governing the earliest stock markets in England and the United States.
American. attitudes. toward. securities. trading,. 1720-1792. Shares of
government debt and of business enterprises were not traded in North America
on a significant scale until the later part of the eighteenth century, nearly a
century after the ...
Taking the 'special relationship' as a central theme, the book explores the public and private diplomacy between Britain and the United states in periods of war and peace. Using recently released archives as well as contemporary sources, the areas both of cooperation and conflict are revealed. What emerges is a much more complexed relationship than the one normally portrayed in much of the secondary literature on the subject. The documents also reveal the way the concepts of the 'special relationship' was used as a 'tool of diplomacy' on both sides of the Atlantic.
Although there were few serious frictions in Anglo-American relations in the early
1970s there was a growing divergence of interests and an increasing inequality
of power which helped to slacken the bonds between the two states. As the ...
Departemen Agama
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On protection and placement of Indonesian alien labor.
6 Tahun 2006 tentang 'Kebijakan Reformasi Penempatan Dan Perlindungan TKI
kurang memiliki dasar akademik dan praksis yang transparan tentang
penunjukan Menteri Koordinator Ekonomi Keuangan dan Industri (Menko Ekuin)
sebagai ...
Penelitian ini dilakukan oleh suatu tim yang tenaga intinya dilakukan oleh tenaga
akademik Fakultas Ekonomi Universitas Terbuka yang dipimpin oleh Prof. Dr.
Nurimansjah Hasibuan selaku Dekan, dan dikoordinir oleh Prof. Dr. Wan Usman
...
