Global ETD Search
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Showing 1 to 2 of 2 for “"dividend stripping"”.
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An evaluation of South Africa's approach to tax avoidance through dividend stripping
Dividend stripping is a form of tax avoidance, a prevalent and universal problem in tax systems, originating from unavoidable tax law inconsistencies exploited by taxpayers. It entails the extraction of value from shares held in a target company by effectively selling the shares through tax-exempt …
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The Many Ways to Evaluate Income Taxes: Canadian Income Tax Compliance with Attention to Surplus Stripping: 1917-1972
… the taxation of retained corporate earnings and dividend income. Using newspaper articles, chiefly from The Globe and Mail, and the reported cases available on income tax compliance between 1917 and 1931 and the reported cases on surplus stripping between 1942 and 1972, the mechanics and tensions …