The International Tax Law Concept of Dividend

2. Auflage 2010
ISBN: 978-90-411-3206-2
Verlag: Wolters Kluwer

Buch, Englisch, Band 36, 422 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 603 g

Reihe: Series on International Taxation

The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational enterprises. 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. This unique and practical work covers the rules determining which transactions may be classified and therefore taxed as dividend income and how classification conflicts may be resolved. The author examines the classification of various inter-corporate transactions, including: and#8226; Payments made under dividend-stripping arrangements. and#8226; Fictitious profit distributions. and#8226; Economic benefits in the context of transfer pricing. and#8226; Returns on debt-equity hybrids. and#8226; 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. The approaches adopted in different statesand#8217; national tax law are covered by a more general analysis. The comprehensive coverage and practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.

Autoren/Hrsg.

Helminen, Marjaana

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

List of Abbreviations Preface Chapter 1. Introduction Chapter 2. Tax Treatment of the Inter-corporate Cross-Border Dividends Chapter 3. Interaction among Different Legal Systems of International Tax Law Chapter 4. Different Dividend Concepts in International Tax Law Chapter 5. Dividend-Distributing Entities Chapter 6. Dividend-Stripping and the Dividend-Generating Relationship Chapter 7. Fictive Distributions as a Dividend Chapter 8. Classification of Economic Benefits from Corporations to their Shareholders in the Form of Transfer Prices Chapter 9. Classification of Return on Debt-Equity Hybrids Chapter 10. Classification of Interest in Thin Capitalization Situations Chapter 11. Classification of Liquidation Distributions Chapter 12. Concluding Remarks Bibliography Index