The international tax law concept of dividend

Resource Information

The work The international tax law concept of dividend 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, Books.

Label

The international tax law concept of dividend

Creator

• International tax law concept of dividend
• Helminen, M

Subject

• BEPS
• EU tax law
• MLI
• cross-border dividend
• dividend
• dividend stripping
• income classification
• interest
• liquidation
• tax treaty
• thin capitalization
• transfer pricing
• ATAD

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

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Series on international taxation

Series volume

36