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The Resource The international tax law concept of dividend

The international tax law concept of dividend

Label
The international tax law concept of dividend
Title
The international tax law concept of dividend
Creator
Subject
Language
eng
Summary
The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational enterprises. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. This book covers the rules determining which transactions 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 capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law. The approaches adopted in different states' national tax law are covered by a more general analysis
http://bibfra.me/vocab/lite/collectionName
International tax law concept of dividend
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
36
http://library.link/vocab/subjectName
  • dividend
  • cross-border dividend
  • income classification
  • dividend stripping
  • transfer pricing
  • interest
  • thin capitalization
  • liquidation
  • tax treaty
  • EU tax law
Label
The international tax law concept of dividend
Instantiates
Publication
Extent
XIV, 281 p.
Isbn
9789041155139
Isbn Type
(web-ISBN)
Label
The international tax law concept of dividend
Publication
Extent
XIV, 281 p.
Isbn
9789041155139
Isbn Type
(web-ISBN)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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