{"product_id":"the-international-tax-law-concept-marjaana-helminen-9789041183941","title":"The International Tax Law Concept of Dividend","description":"\u003cp\u003eThe 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.\u003c\/p\u003e \u003cp\u003eThis 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: \u003c\/p\u003e \u003cul\u003e \u003cli\u003ePayments made under dividend-stripping arrangements.\u003c\/li\u003e \u003cli\u003eFictitious profit distributions.\u003c\/li\u003e \u003cli\u003eEconomic benefits in the context of transfer pricing.\u003c\/li\u003e \u003cli\u003eReturns on debt-equity hybrids.\u003c\/li\u003e \u003cli\u003eInterest payments in thin capitalization situations and distributions following liquidation.\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eThe 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 \u003cem\u003eThe International Tax Law Concept of Dividend\u003c\/em\u003e make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Marjaana Helminen\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 9041183949\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9789041183941\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Kluwer Law International\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 04\/17\/2017\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 310\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.35lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.80h x 6.30w x 0.90d","brand":"Marjaana Helminen","offers":[{"title":"Hardcover","offer_id":44126083907839,"sku":"9789041183941","price":171.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_d595d911-65f7-40bb-8fe1-5c3097337233.jpg?v=1687446195","url":"https:\/\/www.whiterainbookhouse.com\/products\/the-international-tax-law-concept-marjaana-helminen-9789041183941","provider":"WR Book House","version":"1.0","type":"link"}