The International Tax Law Concept of Dividend
- ISBN-10
- 9041183957
- ISBN-13
- 9789041183958
- Category
- Law
- Pages
- 306
- Language
- English
- Published
- 2017-05-02
- Publisher
- Kluwer Law International B.V.
- Author
- Marjaana Helminen
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: – Payments made under dividend-stripping arrangements. – Fictitious profit distributions. – Economic benefits in the context of transfer pricing. – Returns on debt-equity hybrids. – Interest payments in thin capitalization situations and distributions following liquidation. 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.
Get the book
Other editions
-
- 2010-01-01
- 281 pages
- Paperback
- Kluwer Law International B.V.
Similar books
-
Property Law: Rules, Policies, and Practices
By Joseph William Singer, Bethany R. Berger, Nestor M. DavidsonSee also Country Community Timberlake Village v. HMW Special Utility District of Harris, 438 S.W.3d 661 (Tex. Ct. App. 2014) (holding that a neighboring ...
-
Entertainment Law and Business
By William D. Henslee, Elizabeth HensleeAfter Justin Timberlake exposed Janet Jackson's pierced nipple on national television for 9/16ths of a second, the FCC received over 540,000 complaints.
-
The Common Law in Colonial America: Volume III: The Chesapeake and New England, 1660-1750
By William E. NelsonVolume III: The Chesapeake and New England, 1660-1750 William E. Nelson ... Decision of Law, Surry County Ct. 1673/74, in Eliza Timberlake Davis ed., ...
-
The Indiana State Constitution
By William P. McLauchlanE. Edwards v. California, 314 U.S. 160 (1941), 66 Edwards v. Housing Authority of City of ... Timberlake, 148 Ind. 38,46 N.E.339 (1897), 69,70 Graves v.
-
Child Support Guidelines: Interpretation and Application
By Laura W. MorganFitzgerald, 4.08[B][2], 5.05[D] Fitzgerald v. ... Mastrapa-Font, 7.03[A][3] Fontaine, In re, 5.05[D] Fontenette v. ... Frost, 5.05[A] Formato v.
-
Maritime Fraud and Piracy
By Paul ToddThe sole remedy is avoidance, however; damages cannot be claimed under s. ... 17, it places a great deal of power in the hands of insurance companies to ...
-
Principles of the Carriage of Goods by Sea
By Paul ToddNormally, a mate«s receipt would later be given up for a bill of lading, ... they necessarily prejudice the rights of those who deal in the goods ...
-
Maryland Employment Law
By Stanley Mazaroff, Todd Horn27 257 U.S. 184, 42 S. Ct. 72, 66 L. Ed. 189 (1921). ... 38 Argensinger, “Right to Strike”: Labor Organization and the New Deal in Baltimore, 78 MD . HIST .
-
Contract Law in New Zealand
By Stephen Todd, Jeremy Finn704 Contract and Commercial Law Act 2017, s. 80. 705 Leith v. Gould [1986] 1 NZLR 760. It is not clear how a New Zealand court would deal with a case such ...
-
Tort Law in New Zealand
By Stephen Todd... to meet the reasonable expectations of claimants about how the corporation should deal with them, by, inter alia, ... 7 Treaty of Waitangi Act 1975, s.