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The Resource The dividend concept in international tax law : dividend payments between corporate entities

The dividend concept in international tax law : dividend payments between corporate entities

Label
The dividend concept in international tax law : dividend payments between corporate entities
Title
The dividend concept in international tax law : dividend payments between corporate entities
Creator
Subject
Language
eng
Summary
This book covers the rules determining which transactions between corporations resident in different jurisdictions may be classified and therefore taxed as dividend income and how classification conflicts may be resolved. The author examines the classification of various inter-corporate transactions, including payments made under dividend-stripping arrangements, fictitious profit distributions, economic benefits in the context of transfer pricing, returns on debt-equity hybrids, interest payments in thin capitalisation situations and distribution following liquidation. The analysis of each transaction refers to international tax law, including tax treaties, European tax law and the domestic tax law of Finland, Germany, Sweden and the United States
http://library.link/vocab/creatorName
Helminen, M
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
25
http://library.link/vocab/subjectName
  • cross-border dividend
  • dividend
  • dividend stripping
  • dividend
  • transfer pricing
  • interest
  • thin capitalization
  • liquidation
Label
The dividend concept in international tax law : dividend payments between corporate entities
Instantiates
Publication
Extent
XXI, 422 p.
Isbn
9789041197658
Label
The dividend concept in international tax law : dividend payments between corporate entities
Publication
Extent
XXI, 422 p.
Isbn
9789041197658

Library Locations

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