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The International Tax Law Concept of Dividend by Marjaana Helminen

The International Tax Law Concept of Dividend

by Marjaana Helminen
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Book cover type: Hardcover
  • ISBN13: 9789041132062
  • Binding: Hardcover
  • Subject: N/A
  • Publisher: Kluwer Law International
  • Publisher Imprint: Kluwer Law International
  • Publication Date:
  • Pages: 422
  • Original Price: USD 218.5
  • Language: English
  • Edition: 2nd
  • Item Weight: 604 grams
  • BISAC Subject(s): 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.

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