The Resource Dividend withholding tax planning techniques : part 1

Dividend withholding tax planning techniques : part 1

Label
Dividend withholding tax planning techniques : part 1
Title
Dividend withholding tax planning techniques : part 1
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. This part 1 of a two-part study identifies, analyses and categorizes the so-called formal dividend withholding tax planning techniques. Part 2 identifies, analyses and categorizes the so-called substantive dividend withholding tax planning techniques
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
  • holding company
Label
Dividend withholding tax planning techniques : part 1
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2011/G-I/INTERTAX/10_460-470.zip
Publication
Note
20111111

Library Locations

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