[PDF.81we] The International Tax Law Concept of Dividend (Series on International Taxation)

The International Tax Law Concept of Dividend (Series on International Taxation)

[PDF.mh05] The International Tax Law Concept of Dividend (Series on International Taxation)

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 | #4784144 in Books |  Kluwer Law International |  2010-07-02 | Original language:English | PDF # 1 |  9.75 x1.00 x6.50l,1.33 | File type: PDF | 304 pages

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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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