The Resource Cross-border dividend taxation in the 21st century : the [ir]relevance of tax treaties
Cross-border dividend taxation in the 21st century : the [ir]relevance of tax treaties
Resource Information
The item Cross-border dividend taxation in the 21st century : the [ir]relevance of tax treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Cross-border dividend taxation in the 21st century : the [ir]relevance of tax treaties represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In 1996, the author published a book on the international aspects of the imputation form of the corporate tax system (Corporate/shareholder income taxation and allocating taxing rights between countries : a comparison of imputation systems). This paper reflects on how much has changed in the 14 years since that publication. This paper has six primary headings. The first reflects on what happened to the 13 imputation systems that were the subject of the 1996 book. The second and third headings consider the types of corporate tax system currently used by the major players in the world economy. The fourth heading considers how those corporate tax systems behave with respect to inbound investment, with a focus on repatriations. The fifth and sixth headings similarly consider outbound investment. In particular, the fourth, fifth and sixth headings reflect on the relevance of the OECD Model and treaty practice in the taxation of cross-border dividends. The paper concludes with an assessment of relevance for the future
- Language
- eng
- Label
- Cross-border dividend taxation in the 21st century : the [ir]relevance of tax treaties
- Title
- Cross-border dividend taxation in the 21st century : the [ir]relevance of tax treaties
- Language
- eng
- Summary
- In 1996, the author published a book on the international aspects of the imputation form of the corporate tax system (Corporate/shareholder income taxation and allocating taxing rights between countries : a comparison of imputation systems). This paper reflects on how much has changed in the 14 years since that publication. This paper has six primary headings. The first reflects on what happened to the 13 imputation systems that were the subject of the 1996 book. The second and third headings consider the types of corporate tax system currently used by the major players in the world economy. The fourth heading considers how those corporate tax systems behave with respect to inbound investment, with a focus on repatriations. The fifth and sixth headings similarly consider outbound investment. In particular, the fourth, fifth and sixth headings reflect on the relevance of the OECD Model and treaty practice in the taxation of cross-border dividends. The paper concludes with an assessment of relevance for the future
- Citation source
- In: British tax review. - London. - (2010),
- http://library.link/vocab/creatorName
- Harris, P.A. (Peter)
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Model
- cross-border dividend
- tax treaty
- Label
- Cross-border dividend taxation in the 21st century : the [ir]relevance of tax treaties
- Label
- Cross-border dividend taxation in the 21st century : the [ir]relevance of tax treaties
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cross-border-dividend-taxation-in-the-21st/-ZbEh2M-S7I/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cross-border-dividend-taxation-in-the-21st/-ZbEh2M-S7I/">Cross-border dividend taxation in the 21st century : the [ir]relevance of tax treaties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Cross-border dividend taxation in the 21st century : the [ir]relevance of tax treaties
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Cross-border-dividend-taxation-in-the-21st/-ZbEh2M-S7I/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cross-border-dividend-taxation-in-the-21st/-ZbEh2M-S7I/">Cross-border dividend taxation in the 21st century : the [ir]relevance of tax treaties</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
