The Resource Tax treatment of cross-border dividends and Finland's tax reform of 2005
Tax treatment of cross-border dividends and Finland's tax reform of 2005
Resource Information
The item Tax treatment of cross-border dividends and Finland's tax reform of 2005 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 Tax treatment of cross-border dividends and Finland's tax reform of 2005 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
- Finland will apply a new system for taxing companies and their shareholders effective 1 January 2005. Finland's current dividend imputation credit system applies only to dividends distributed by a Finnish company to another Finnish company or to a Finnish resident individual. Cross-border dividends are excluded from the scope of the imputation credit system. The new system for taxing dividends, whose purpose is to create a dividend tax system that complies with the EC Treaty, is designed to bring cross-border dividends and domestic dividends generally into line vis-à-vis treaty countries and the EU Member States. This article examines the new system for taxing dividends
- Language
- eng
- Label
- Tax treatment of cross-border dividends and Finland's tax reform of 2005
- Title
- Tax treatment of cross-border dividends and Finland's tax reform of 2005
- Language
- eng
- Summary
- Finland will apply a new system for taxing companies and their shareholders effective 1 January 2005. Finland's current dividend imputation credit system applies only to dividends distributed by a Finnish company to another Finnish company or to a Finnish resident individual. Cross-border dividends are excluded from the scope of the imputation credit system. The new system for taxing dividends, whose purpose is to create a dividend tax system that complies with the EC Treaty, is designed to bring cross-border dividends and domestic dividends generally into line vis-à-vis treaty countries and the EU Member States. This article examines the new system for taxing dividends
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 58 (2004),
- http://library.link/vocab/creatorName
- Helminen, M
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- dividend
- imputation system
- foreign source income
- Label
- Tax treatment of cross-border dividends and Finland's tax reform of 2005
- Label
- Tax treatment of cross-border dividends and Finland's tax reform of 2005
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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/Tax-treatment-of-cross-border-dividends-and/wYrf8pp5CVw/" 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/Tax-treatment-of-cross-border-dividends-and/wYrf8pp5CVw/">Tax treatment of cross-border dividends and Finland's tax reform of 2005</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/Tax-treatment-of-cross-border-dividends-and/wYrf8pp5CVw/" 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/Tax-treatment-of-cross-border-dividends-and/wYrf8pp5CVw/">Tax treatment of cross-border dividends and Finland's tax reform of 2005</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>
