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This volume of the IFA Congress Seminar Series is centered on corporate tax on distributions and contains the reports that were presented at an IFA Congress Seminar held in Florence in 1993 entitled Corporate Tax on Distributions: Equalization Tax . Booknews Presents the material that was prepared by a panel of international tax experts to address the subject. They consider not only the technical aspects of secondary adjustments, but also the underlying philosophical question of whether there should be any at all and if so what appropriate limitations might be. They discuss a labyrinth of potential adjustments that could flow from the primary transfer pricing adjustment, as well as set-offs and corresponding adjustments. No index. Annotation c. Book News, Inc., Portland, OR (booknews.com)
PrefacePerspective of the United Kingdom1Australia's Solutions25Perspective of France55Perspective of the German Federal Republic83Perspective of Italy113
