The Resource Do distributions from investment funds constitute dividends for international tax law purposes?
Do distributions from investment funds constitute dividends for international tax law purposes?
Resource Information
The item Do distributions from investment funds constitute dividends for international tax law purposes? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Do distributions from investment funds constitute dividends for international tax law purposes? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article addresses the extent to which distributions from investment funds are and may be classified as dividends and the extent to which they are and must be treated as some other type of income for tax purposes in cross-border situations. The author looks at the domestic tax laws of the USA, Germany, Sweden, and Finland, followed by the treatment under the EC Parent-Subsidiary Directive and under tax treaties. A bibliography is appended
- Label
- Do distributions from investment funds constitute dividends for international tax law purposes?
- Title
- Do distributions from investment funds constitute dividends for international tax law purposes?
- Summary
- This article addresses the extent to which distributions from investment funds are and may be classified as dividends and the extent to which they are and must be treated as some other type of income for tax purposes in cross-border situations. The author looks at the domestic tax laws of the USA, Germany, Sweden, and Finland, followed by the treatment under the EC Parent-Subsidiary Directive and under tax treaties. A bibliography is appended
- Citation source
- In: Tax Notes International. - Arlington. - Vol. 18 (1999),
- http://library.link/vocab/creatorName
- Helminen, M
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- investment fund
- dividend
- Label
- Do distributions from investment funds constitute dividends for international tax law purposes?
- Abbreviated title
- TaxNint
- Label
- Do distributions from investment funds constitute dividends for international tax law purposes?
- Abbreviated title
- TaxNint
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<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/Do-distributions-from-investment-funds-constitute/qHRqOnQUa-0/" 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/Do-distributions-from-investment-funds-constitute/qHRqOnQUa-0/">Do distributions from investment funds constitute dividends for international tax law purposes?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<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/Do-distributions-from-investment-funds-constitute/qHRqOnQUa-0/" 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/Do-distributions-from-investment-funds-constitute/qHRqOnQUa-0/">Do distributions from investment funds constitute dividends for international tax law purposes?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
