The International Tax Law Concept of Dividend is popular PDF and ePub book, written by Marjaana Helminen in 2017-05-02, it is a fantastic choice for those who relish reading online the Law genre. Let's immerse ourselves in this engaging Law book by exploring the summary and details provided below. Remember, The International Tax Law Concept of Dividend can be Read Online from any device for your convenience.
The International Tax Law Concept of Dividend Book PDF Summary
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.
Detail Book of The International Tax Law Concept of Dividend PDF
- Author : Marjaana Helminen
- Release : 02 May 2017
- Publisher : Kluwer Law International B.V.
- ISBN : 9789041183958
- Genre : Law
- Total Page : 306 pages
- Language : English
- PDF File Size : 7,6 Mb
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