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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 first edition of this book was published in 2010. Since then the developments in international tax law have been rapid. The Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) initiatives against base erosion and profit shifting (BEPS) have had and will have a huge impact on the tax treatment of different cross-border arrangements. This second revised edition follows the structure and rough outline of the original doctoral thesis. The country specific parts of the book, however, have been replaced with more general parts providing examples of the different domestic law approaches. The core of this book is in the EU Parent-Subsidiary Directive concept of profit distribution and in the model tax convention concept of dividend. This second edition includes the impact of the BEPS project on the covered issues. The relevance of the EU Anti-tax Avoidance Directive (ATAD) and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) are taken into account. Also relevant new case law and new literature have been considered in this second edition
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
  • BEPS
  • ATAD
  • MLI
Label
The international tax law concept of dividend
Instantiates
Publication
Edition
2nd ed.
Extent
x, 283 p.
Isbn
9789041183941
Isbn Type
(print)
Label
The international tax law concept of dividend
Publication
Edition
2nd ed.
Extent
x, 283 p.
Isbn
9789041183941
Isbn Type
(print)

Library Locations

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