The Resource A practitioner's guide to corporate distributions in Canada and the U.S. : part 4 : deemed dividend, anti-avoidance, and thin cap rules

A practitioner's guide to corporate distributions in Canada and the U.S. : part 4 : deemed dividend, anti-avoidance, and thin cap rules

Label
A practitioner's guide to corporate distributions in Canada and the U.S. : part 4 : deemed dividend, anti-avoidance, and thin cap rules
Title
A practitioner's guide to corporate distributions in Canada and the U.S. : part 4 : deemed dividend, anti-avoidance, and thin cap rules
Creator
Subject
Summary
Part 4 of a series of articles intended to provide a general overview of the U.S. and Canadian federal income tax provisions on issues relating to corporate distributions. In this concluding part the authors' discussion covers the deemed dividend, anti-avoidance, and thin cap rules, including an analysis of Canadian GAAR, the U.S. rules on stock redemptions, constructive and disguised distributions, earnings stripping, the recent Tax Court decision in Laidlaw, and Canada's transfer pricing law
Citation source
In: Journal of international taxation. - New York. - Vol. 11 (2000), no. 3 ; p. 30-44
http://library.link/vocab/creatorName
Sider, V.
Language note
English
http://library.link/vocab/subjectName
  • thin capitalization
  • dividend
  • constructive dividend
  • anti-avoidance
  • tax treaty
Label
A practitioner's guide to corporate distributions in Canada and the U.S. : part 4 : deemed dividend, anti-avoidance, and thin cap rules
Instantiates
Publication
Label
A practitioner's guide to corporate distributions in Canada and the U.S. : part 4 : deemed dividend, anti-avoidance, and thin cap rules
Publication

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