The International Tax Law Concept of Dividend Contributor(s): Helminen, Marjaana (Author) |
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ISBN: 9041183949 ISBN-13: 9789041183941 Publisher: Kluwer Law International OUR PRICE: $169.29 Product Type: Hardcover - Other Formats Published: April 2017 |
Additional Information |
BISAC Categories: - Law | Taxation - Business & Economics | International - Taxation - Law | Military |
Dewey: 343.052 |
Physical Information: 0.9" H x 6.3" W x 9.8" (1.35 lbs) 310 pages |
Descriptions, Reviews, Etc. |
Publisher Description: The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. The OECD BEPS project has only increased the relevance. This unique work discusses the international tax law rules determining which transactions may be classified and taxed as dividends and how possible classification conflicts may be resolved. The author examines the tax classification of various inter-corporate transactions, including:
The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law, including the BEPS development. The approaches adopted in different states' national tax law are covered by a more general analysis. The comprehensive coverage and the practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide. |