International Tax Law Concept of Dividend

Présentation de l'éditeur : "The International Tax Law Concept of Dividend is a unique work that 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 distribution of profits between corporations' residents 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."

• | Author: Marjaana Helminen
• | Publisher: Kluwer Law International
• | Publication Date: Apr 17, 2017
• | Number of Pages: NA pages
• | Language: English
• | Binding: Hardcover
• | ISBN-10: 9041183949
• | ISBN-13: 9789041183941