Elimination of the Double Tax on Dividends PDF Download
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Author: American Institute of Certified Public Accountants
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 60
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Book Description
Author: American Institute of Certified Public Accountants
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 60
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Book Description
Author: American Institute of Certified Public Accountants. Federal Taxation Division
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 38
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Book Description
Author: Chamber of Commerce of the United States of America. Finance Department. Committee on Taxation
Publisher:
ISBN:
Category : Dividends
Languages : en
Pages : 16
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Book Description
Author: Marjaana Helminen
Publisher: Kluwer Law International B.V.
ISBN: 9041183957
Category : Law
Languages : en
Pages : 306
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Book Description
The distribution of profits between corporations resident 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. The OECD BEPS project has only increased the relevance. This unique work 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 author examines the tax classification of various inter-corporate transactions, including: – Payments made under dividend-stripping arrangements. – Fictitious profit distributions. – Economic benefits in the context of transfer pricing. – Returns on debt-equity hybrids. – Interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law, including the BEPS development. The approaches adopted in different states’ national tax law are covered by a more general analysis. The comprehensive coverage and the practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.
Author: Richard J. Vann
Publisher:
ISBN: 9780864730565
Category : Corporations
Languages : en
Pages : 81
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Book Description
Author: Robert H. Litzenberger
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 34
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Book Description
Author: Randall Morck
Publisher:
ISBN:
Category : Dividends
Languages : en
Pages : 66
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Book Description
Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another -- intercorporate dividends - was explicitly included in the 1930s as part of a package of tax and other policies aimed at eliminating United States pyramidal business groups. These structures remain the predominant form of corporate organization outside the United States. The first Roosevelt administration associated them with corporate governance problems, corporate tax avoidance, market power, and an objectionable concentration of economic power. Future tax reforms in the United States should mind the original intent of Congress and the President regarding intercorporate dividend taxation. Foreign governments may find the American experience of value should they desire to eliminate their business groups.
Author: Doris Colelli
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Author: United States. Congress. Senate. Committee on Commerce, Science, and Transportation. Subcommittee on Consumer Affairs and Product Safety
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 36
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Author: United States. Congress. House. Committee on Financial Services. Subcommittee on Oversight and Investigations
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 248
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Book Description
