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

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
Creator
Subject
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
Instantiates
Publication
Label
Cross-border dividend taxation in the 21st century : the [ir]relevance of tax treaties
Publication

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