Tax treatment of cross-border dividends and Finland's tax reform of 2005
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The work Tax treatment of cross-border dividends and Finland's tax reform of 2005 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Tax treatment of cross-border dividends and Finland's tax reform of 2005
Resource Information
The work Tax treatment of cross-border dividends and Finland's tax reform of 2005 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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),
- Geographic coverage
- European Union
- Language note
- English
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Context of Tax treatment of cross-border dividends and Finland's tax reform of 2005Work of
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