The Resource The international tax law concept of dividend, Marjaana Helminen

The international tax law concept of dividend, Marjaana Helminen

Label
The international tax law concept of dividend
Title
The international tax law concept of dividend
Statement of responsibility
Marjaana Helminen
Creator
Subject
Language
eng
Member of
Action
committed to retain for EAST
Cataloging source
YDXCP
http://library.link/vocab/creatorName
Helminen, Marjaana
Index
index present
LC call number
K4542
LC item number
.H45 2010
Literary form
non fiction
Nature of contents
bibliography
Series statement
Series on international taxation
Series volume
v. 36
http://library.link/vocab/subjectName
  • International business enterprises
  • Dividends
  • Double taxation
  • Dividends
  • Double taxation
  • International business enterprises
  • Dividende
  • Internationales Steuerrecht
  • Internationell skatterätt
  • Dubbelbeskattning
Label
The international tax law concept of dividend, Marjaana Helminen
Instantiates
Publication
Note
Reworking and update of her doctoral thesis: The dividend concept in international law: dividend payments between corporate entities, 1999
Bibliography note
Includes bibliographical references (p. [251]-277) and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Introduction -- Tax treatment of the inter-corporate cross-border dividends -- Interaction among different legal systems of international tax law -- Different dividend concepts ininternational tax law -- Dividend- distributing entities -- Dividend-stripping and the dividend- generating relationship -- Fictive distributions as a dividend -- Classification of economic benefits from corporations to their shareholders in the form of transfer prices -- Classification of return on debt-equity hybrids -- Classification of interest in thin capitalization situations -- Classification of liquidation distributions -- Concluding remarks
Dimensions
25 cm.
Extent
xiv, 281 pages
Isbn
9789041132062
Lccn
2010455881
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)654748828
Label
The international tax law concept of dividend, Marjaana Helminen
Publication
Note
Reworking and update of her doctoral thesis: The dividend concept in international law: dividend payments between corporate entities, 1999
Bibliography note
Includes bibliographical references (p. [251]-277) and index
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
Introduction -- Tax treatment of the inter-corporate cross-border dividends -- Interaction among different legal systems of international tax law -- Different dividend concepts ininternational tax law -- Dividend- distributing entities -- Dividend-stripping and the dividend- generating relationship -- Fictive distributions as a dividend -- Classification of economic benefits from corporations to their shareholders in the form of transfer prices -- Classification of return on debt-equity hybrids -- Classification of interest in thin capitalization situations -- Classification of liquidation distributions -- Concluding remarks
Dimensions
25 cm.
Extent
xiv, 281 pages
Isbn
9789041132062
Lccn
2010455881
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
System control number
(OCoLC)654748828

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