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The Resource Cross-border dividends : allocation of the right to tax distribution of profits in the light of different taxation systems - a Finnish aspect

Cross-border dividends : allocation of the right to tax distribution of profits in the light of different taxation systems - a Finnish aspect

Label
Cross-border dividends : allocation of the right to tax distribution of profits in the light of different taxation systems - a Finnish aspect
Title
Cross-border dividends : allocation of the right to tax distribution of profits in the light of different taxation systems - a Finnish aspect
Creator
Subject
Summary
Treatment of cross-border dividend distributions in the source country and in the terminal country analysed in the light of the tax systems of eleven countries: Austria, Belgium, Denmark, Finland, France, Germany, Ireland, Sweden, Switzerland, the United Kingdom and the United States. The tax legislation reflected in this study is as of 1 January 1992, except in the case of Norway. The double taxation agreements which are in force at that date are taken into consideration
http://library.link/vocab/creatorName
Söderholm, R
Geographic coverage
International
Language note
English
Series statement
Nordiska Skattevetenskapliga Forskningsradets Skriftserie
Series volume
NSFS 28
http://library.link/vocab/subjectName
  • corporate income tax
  • dividend
  • imputation system
  • shares
  • investment
Label
Cross-border dividends : allocation of the right to tax distribution of profits in the light of different taxation systems - a Finnish aspect
Instantiates
Publication
Extent
153 p.
Isbn
9789185256242
Label
Cross-border dividends : allocation of the right to tax distribution of profits in the light of different taxation systems - a Finnish aspect
Publication
Extent
153 p.
Isbn
9789185256242

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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