Cahiers de Droit Fiscal InternationalVol. 88a: 2003 - Vol LXXXVIII a : 2003

The panel examines the on-going efforts by government to keep their company shareholder tax systems competitive with other countries and (where relevant) compliant with international and EC law.

In particular the demise of imputation in several countries and its replacement with shareholder relief systems of various kinds will be discussed, as well as the US proposal to abolish its long standing classical system.

In addition to the treatment of dividends, the panel will consider the extent to which the treatment of capital gains on shares in an international setting is now being viewed as part of the company shareholder tax issue.