The dividend concept in international tax law : dividend payments between corporate entities / by Marjaana Helminen.
1999
JX5505 H369 1999 (Map It)
Available at Offsite ReCAP Facility
Formats
| Format | |
|---|---|
| BibTeX | |
| MARCXML | |
| TextMARC | |
| MARC | |
| DublinCore | |
| EndNote | |
| NLM | |
| RefWorks | |
| RIS |
Items
Details
Author
Title
The dividend concept in international tax law : dividend payments between corporate entities / by Marjaana Helminen.
Published
The Hague ; Boston : Kluwer Law International, 1999.
Call Number
JX5505 H369 1999
ISBN
9041197656
Description
xxi, 422 pages ; 25 cm.
System Control No.
(OCoLC)42213070
Bibliography, etc. Note
Includes bibliographical references (pages 383-419) and index.
Record Appears in
Portion of Title
Dividend payments between corporate entities
Table of Contents
Acknowledgements
Abbreviations
Table of Cases
1
Introduction
1
2
The Taxation of the Inter-Corporate Cross-Border Dividend
21
3
The Interaction between Different Legal Systems of International Tax Law
43
4
Different Dividend Concepts in International Tax Law
67
5
Dividend-Distributing Entities
91
6
Dividend-Stripping and the Dividend-Generating Relationship
143
7
Fictive Distributions as Dividend
199
8
The Classification of Economic Benefits from Corporations to their Shareholders in the Form of Transfer Prices
231
9
The Classification of Return on Debt-Equity Hybrids
251
10
The Classification of Interest in Thin Capitalization Situations
321
11
The Classification of Liquidation Distributions
343
12
Concluding Remarks
369
Bibliography
383
Index
421