The Dividend Concept in International Tax Law
� Dividend Payments Between Corporate Entities
| Författare: | Helminen Marjaana |
| Titel: | The Dividend Concept in International Tax Law � Dividend Payments Between Corporate Entities |
| Utgivningsår: | 1999 |
| Omfång: | 422 sid. |
| Förlag: | Kluwer |
| ISBN: | 9041197656 |
| Produkttyp: | Inbunden |
| Serie: | Series on International Taxation nr. 25 |
| Ämnesord: | Skatterätt |
Pris: 1369 SEK exkl. moms 
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| Innehållsförteckning: 1. Introduction 2. The Taxation of Inter-Corporate Cross-Border Dividend 3. The Interaction between Different Legal Systems of International Tax Law 4. Different Dividend Concepts in International Tax Law 5. Dividend-Distributing Entities 6. Dividend-Stripping and the Dividend-Generating Relationship 7. Fictive Distributions as Dividend 8. Dividend-Classification of Economic Benefits from Corporations to their Shareholders in the Form of Transfer Prices 9. The Classification of Return on Debt-Equity Hybrids 10. The Classification of Interest in Thin Capitalization Situations 11. The Classification of Liquidation Distributions 12. Concluding Remarks. Bibliography. Index |