Table of contents - Special Issue: Themed issue on current issues in taxation
Dividend taxation and the pricing of UK equities
Sarah Lindop, Kevin HollandThe purpose of this paper is to investigate the extent to which UK equity prices reflect shareholder level taxation on dividends (dividend tax capitalisation). Despite an…
1438
The introduction of the exemption system for foreign profits and its effects on international acquisitions – the UK and Japan regaining international tax competitiveness?
Katrin HohlerBoth, the UK and Japan abolished the tax credit system for foreign source dividends in 2009 in favour of the exemption system. With the move towards a dividend exemption system…
6537
Cutting a good deal – UK Uncut, Goldman Sachs and the challenge to administrative discretion
Malcolm David JamesThe purpose of this paper is to assess the issues raised by and the possible long-term significance of the judicial review obtained by the pressure group UK Uncut into HM Revenue…
428
Fiscal year-end and non-lateral auditor switches
Nancy Chun FengThe purpose of this paper is to examine the potential effect of busy season resource constraints on the selection of a new auditor, conditioned upon the status of the prior…
912
171
ISSN:
0967-5426e-ISSN:
1758-8855ISSN-L:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou