In many countries, it is widely accepted that the tax system should be neutral with respect to the creation of a corporate entity falling within the scope of Corporation Income Tax (CIT). The goal of neutrality consists in ensuring equal treatment between the sum of CIT and personal income tax, on the one hand, and personal income tax on the profit, on the other hand. To what extent is this goal achieved in the various countries?
Tax neutrality between CIT and NON-CIT subjects : where do we stand? / G. Marino, P. Selicato. ((Intervento presentato al 15. convegno Corporate Income Tax Subjects tenutosi a Lisbon nel 2013.
Tax neutrality between CIT and NON-CIT subjects : where do we stand?
G. MarinoPrimo
;
2013
Abstract
In many countries, it is widely accepted that the tax system should be neutral with respect to the creation of a corporate entity falling within the scope of Corporation Income Tax (CIT). The goal of neutrality consists in ensuring equal treatment between the sum of CIT and personal income tax, on the one hand, and personal income tax on the profit, on the other hand. To what extent is this goal achieved in the various countries?
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