The Resource Reclassification of interest into dividends in the light of thin capitalisation regulations
Reclassification of interest into dividends in the light of thin capitalisation regulations
Resource Information
The item Reclassification of interest into dividends in the light of thin capitalisation regulations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item Reclassification of interest into dividends in the light of thin capitalisation regulations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Summary
- This paper first focuses on the practical problem of how thin capitalisation is defined and shows how the relevant equity- and loan-capital can be calculated. It then evaluates the re-characterisation of interest into dividends based on thin capitalisation rules in the light of tax treaties, followed by an evaluation dealing with the problem which arises when the source state decides to reclassify interest into dividends while the resident state of the payment-receiving shareholder does not
- Language
- eng
- Label
- Reclassification of interest into dividends in the light of thin capitalisation regulations
- Title
- Reclassification of interest into dividends in the light of thin capitalisation regulations
- Language
- eng
- Summary
- This paper first focuses on the practical problem of how thin capitalisation is defined and shows how the relevant equity- and loan-capital can be calculated. It then evaluates the re-characterisation of interest into dividends based on thin capitalisation rules in the light of tax treaties, followed by an evaluation dealing with the problem which arises when the source state decides to reclassify interest into dividends while the resident state of the payment-receiving shareholder does not
- Citation source
- Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 155-181
- http://library.link/vocab/creatorName
- Weiss, R
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- interest
- dividend
- thin capitalization
- tax treaty
- source principle of taxation
- residence principle of taxation
- Label
- Reclassification of interest into dividends in the light of thin capitalisation regulations
- Label
- Reclassification of interest into dividends in the light of thin capitalisation regulations
Library Links
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/Reclassification-of-interest-into-dividends-in/53qAK8kcQCg/" 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/Reclassification-of-interest-into-dividends-in/53qAK8kcQCg/">Reclassification of interest into dividends in the light of thin capitalisation regulations</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 Reclassification of interest into dividends in the light of thin capitalisation regulations
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/Reclassification-of-interest-into-dividends-in/53qAK8kcQCg/" 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/Reclassification-of-interest-into-dividends-in/53qAK8kcQCg/">Reclassification of interest into dividends in the light of thin capitalisation regulations</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>
