dividend stripping
Resource Information
The concept dividend stripping represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
dividend stripping
Resource Information
The concept dividend stripping represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- dividend stripping
92 Items that share the Concept dividend stripping
Context
Context of dividend strippingSubject of
No resources found
No enriched resources found
- "Bilaterales Dividenden-Stripping" und Kapitalverkehrsfreiheit
- "Dividenden-Stripping" : Steuersparmodell auch im neuen Steuersystem?
- "Fonds turbo" - Dividendenstripping auf französisch : zugleich ein Plädoyer für die steuerliche Rechtsvergleichung
- Aktuelle Entwicklungen im internationalen Steuerrecht
- Aktuelle Änderungen der einkommensteuerlichen Behandlung des sog. Dividenden-Stripping
- Anti-abuse measures and the application of tax treaties in the Netherlands
- Anti-avoidance and advance rulings
- Anti-dividend-stripping proposal
- Anti-dividend-stripping rules in the Netherlands
- Banking on failure : cum-ex and why and how banks game the system
- Beneficial ownership of dividends : relevance of the new Netherlands dividend-stripping rules in tax treaty situations
- Besteuerung grenzüberschreitend eingesetzter Finanzierungsinstrumente
- Betekenis beneficial owner na BEPS en 2014-Update OESO-model
- Canada finalizes international tax proposals : an update on conduit, tracking, and foreign affiliate rules
- Canada targets conduits and tracking shares
- Canadian budget 2016 : an overview
- Canadian proposals reflect balanced budget, tighten foreign tax credit and "surplus stripping" rules
- Corporate tax law: structure, policy and practice
- Corporate tax measures in Canada's 2016 budget
- Cross-border vs. domestic dividend-stripping : an illusory distinction
- De Nederlandse bepalingen tegen dividendstripping in het BEPS-tijdperk
- De belegger "stripped bare" door de wetgever?: dividendstripping in de 21e eeuw
- De coöp in de dividendbelasting : een Zwarte Piet op 24 oktober
- De dividendstrippingmaatregel getoetst aan het EG-recht
- De toewijzing van heffingsrechten in belastingverdragen inzake vermogensinkomsten: enige trends
- Die aussensteuerlich bedeutsamen Regelungen des Standortsicherungsgesetzes
- Dividend equivalent benefits and the concept of profit distribution of the EC Parent-Subsidiary Directive
- Dividend stripping
- Dividend stripping : stricto sensu or strictly senseless?
- Dividend stripping : the life and times of s177E
- Dividend stripping and value shifting
- Dividend stripping in the wake of Germany's Investment Securement Act
- Dividend stripping na 27 april 2001
- Dividend washing and usufruct of shares in the light of the lack of a general anti-abuse clause
- Dividend-stripping comes under attack from Italian tax authorities
- Dividendbelasting
- Dividendbelasting
- Dividendbelasting
- Dividenden-Stripping und (k)ein Ende?
- Dividenden-Stripping. Strategien zur Vermeidung der Besteuerung inländischer Dividendenerträge ausländischer Anteilseigner
- Dividendenstripping mit Auslandsaktien und Zinsstripping mit ausländischen festverzinslichen Wertpapieren. Missbräuchliche Anrechnung ausländischer Quellensteuer
- Dividendstripping in 2001
- Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)
- Dutch planners test the bounds
- Elusione fiscale
- First-ever ruling on dividend stripping
- Fiscale beleidsnotities 2002
- German Supreme Tax Court rules on dividend stripping
- Germany's new Anti-avoidance Act (Missbrauchsbekämpfungs- und Steuerbereinigungsgesetz)
- Grundsatzurteil zum Dividendenstripping - Wirtschaftliches Eigentum bei kurzfristig veräusserten : Aktien - Bedeutung des wirtschaftlichen Eigentums für das Erzielen von Dividendeneinnahmen - para 50c EStG als sondergesetzliche Konkretisierung des Missbrauchstatbestands - Zur Anwendung von para 42 AO. (BFH Urteil vom 15. 12.1999 - I R 29/97)
- Host country tax consequences of engaging in a sale-repurchase transaction using host country securities
- Implicit taxes and pretax profit in Compaq and IES industries
- International aspects of the 2001 Income Tax Act
- Internationale aspecten van de Belastingherziening 2001
- Is dividend washing toegestaan?
- Ist die weitere Bekämpfung von "Cum/Cum-Geschäften" im grenzüberschreitenden Kontext durch den Gesetzgeber gerechtfertigt?
- Italian Court allows dividend stripping
- Italian budget law for 2006 - some actions to be considered
- Judicial and legislative developments threaten indirect Canadian acquisitions
- Kapitaalsbelasting en opties
- La Legge di bilancio premia le perdite delle start-up, ma "alza la guardia" sulle operazioni straordinarie
- Praxis des Internationalen Steuerrechts : Festschrift für Helmut Loukota zum 65. Geburtstag
- Recente en aankomende wijzigingen in de Wet op de dividendbelasting
- Sec. 50c Abs. 10 EStG zur Vermeidung des Dividendenstripping verfassungsgemäá?
- Securities lending
- Standortsicherungsgesetz: Auseinanderfallen von Stammrecht und Dividendenschein. Dividenden-stripping
- Steuerrecht und Dividenden-Stripping
- Strafrechtliche Aspekte des Dividendenstrippings
- Supreme Court decisions on dividend washing and abuse of rights in tax matters
- Surplus stripping
- Tax avoidance
- Tax avoidance in Australia
- Tax court grinds reorg into the same class as other 84.1 GAAR cases : 1245989 Alberta Ltd. v. The Queen 2017 TCC 51
- Tax treatment of domestic and cross-border stock lending transactions
- Taxation of corporations, partnerships and trusts
- Taxation of derivatives
- The Univar appeal : a pyrrhic victory for indirect acquisitions in Canada
- The dividend concept in international tax law : dividend payments between corporate entities
- The end of dividend stripping?
- The international tax law concept of dividend
- The international tax law concept of dividend
- The permissibility of surplus stripping : a brief history and recent developments
- The tax aspects of the discussions surrounding "cum/ex trades"
- The taxation of corporate reorganizations : subsection 55(2)
- The year in review : Canada
- The year in review : Israel
- The year in review : Portugal
- To tax and to please is not given to men
- Unexpected Canadian private company tax proposals : a critique and international comparative
- Usufrutto su azioni ed elusione fiscale
- Van de regen in de drup? : het FALCONS-arrest nader beschouwd?
- When, if ever, can an activity motivated by tax constitute a trade?
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/BC5oh_OB50Y/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/BC5oh_OB50Y/">dividend stripping</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept dividend stripping
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/BC5oh_OB50Y/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/BC5oh_OB50Y/">dividend stripping</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>
