The Resource Dividend withholding tax planning techniques : part 2

Dividend withholding tax planning techniques : part 2

Label
Dividend withholding tax planning techniques : part 2
Title
Dividend withholding tax planning techniques : part 2
Creator
Subject
Language
  • eng
  • eng
Summary
Although there is a confounding variety of cross-border dividend withholding tax planning techniques available to the modern corporate taxpayer, this study has sought to identify, analyse and categorize these techniques in abstracto and, unless stated otherwise, without linking these techniques to particular countries. Whereas part 1 of this two-part study focused on the so-called formal dividend withholding tax planning techniques, this part 2 identifies, analyses and categorizes the so-called substantive dividend withholding tax planning techniques. In addition, this part 2 provides a framework whereby the various dividend withholding tax planning techniques can be categorized in a consistent and universal manner
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 39 (2011),
http://library.link/vocab/creatorName
Merks, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • dividend withholding tax
  • tax planning
Label
Dividend withholding tax planning techniques : part 2
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2011/G-I/INTERTAX/11_526-533.zip
Publication
Note
20111230

Library Locations

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