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International Tax Law Concept of Dividend

by Helminen, Marjaana

$194.55

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Description

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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Product Details

  • Jul 2, 2010 Pub Date:
  • 9041132066 ISBN-10:
  • 9789041132062 ISBN-13:
  • English Language