The dividend concept in international tax law: dividend payments between corporate entities
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
The Hague [u.a.]
Kluwer
1999
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Series on international taxation
25 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXI, 422 S. |
| ISBN: | 9041197656 |
Internformat
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| 245 | 1 | 0 | |a The dividend concept in international tax law |b dividend payments between corporate entities |c by Marjaana Helminen |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a The Hague [u.a.] |b Kluwer |c 1999 | |
| 300 | |a XXI, 422 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
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| 490 | 1 | |a Series on international taxation |v 25 | |
| 502 | |a Zugl.: Helsinki, Univ., Diss., 1999 | ||
| 650 | 7 | |a Belastingheffing |2 gtt | |
| 650 | 4 | |a Corporations - Taxation - Law and legislation | |
| 650 | 7 | |a Dividend |2 gtt | |
| 650 | 4 | |a Dividendes - Impôts - Droit | |
| 650 | 7 | |a Dividendes - Impôts - Droit |2 ram | |
| 650 | 4 | |a Dividends - Law and legislation | |
| 650 | 4 | |a Dividends - Taxation - Law and legislation | |
| 650 | 4 | |a Double imposition - Conventions | |
| 650 | 4 | |a Entreprises multinationales - Impôts - Droit | |
| 650 | 7 | |a Entreprises multinationales - Impôts - Droit |2 ram | |
| 650 | 7 | |a Internationaal belastingrecht |2 gtt | |
| 650 | 4 | |a Sociétés - Impôts - Droit | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Divdends |x Taxation |x Law and legislation | |
| 650 | 4 | |a Double taxation | |
| 650 | 4 | |a International business enterprises |x Taxation |x Law and legislation | |
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Datensatz im Suchindex
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| adam_text | THE DIVIDEND CONCEPT IN INTERNATIONAL TAX LAW DIVIDEND PAYMENTS BETWEEN
CORPORATE ENTITIES BY MARJAANA HELMINEN SERIES ON INTERNATIONAL
TAXATION: NO 25 IKLUWER LAW INTERNATIONAL THE HAGUE - LONDON - BOSTON
TABLE OF CONTENTS ACKNOWLEDGEMENTS XIII ABBREVIATIONS XV TABLE OF CASES
XIX 1. INTRODUCTION 1 1.1 SUBJECT 1 1.2 SPECIFIC PURPOSE AND SCOPE OF
THE STUDY 2 1.3 APPROACH AND RESEARCH METHODS 8 1.4 THE RELEVANCE OF THE
STUDY 9 1.4.1 DOUBLE TAXATION OR NON-TAXATION CAUSED BY DIFFERENT
DIVIDEND DEFINITIONS 9 1.4.2 THE CONCEPT OF DIVIDEND AND TAX NEUTRALITY
11 1.5 MATERIALS 12 1.6 EARLIER STUDIES 15 1.7 TERMINOLOGY 16 1.8
OUTLINE OF THE STUDY 18 2. THE TAXATION OF THE INTER-CORPORATE CROSS-
BORDER DIVIDEND 21 2.1 INTRODUCTION 21 2.2 THE DOMESTIC LAW OF THE US 22
2.3 THE EC PARENT-SUBSIDIARY DIRECTIVE 23 2.4 THE DOMESTIC LAW OF
GERMANY 23 2.5 THE DOMESTIC LAW OF SWEDEN 25 2.6 THE DOMESTIC LAW OF
FINLAND 28 2.7 TAX TREATIES 29 2.8 A COMPARISON BETWEEN DIFFERENT
CROSS-BORDER SITUATIONS... 33 2.9 A COMPARISON BETWEEN THE TAXATION OF
DIVIDEND AND OTHER INCOME 38 CONTENTS THE INTERACTION BETWEEN DIFFERENT
LEGAL SYSTEMS OF INTERNATIONAL TAX LAW 43 3.1 THE RELATIONSHIP BETWEEN
DIFFERENT LEGAL SYSTEMS OF INTERNATIONAL TAX LAW 43 3.1.1 INTRODUCTION
43 3.1.2 THE DOMESTIC TAX LAWS OF TWO STATES 43 3.1.3 TAX TREATIES AND
DOMESTIC TAX LAW 44 3.1.4 EC TAX LAW AND DOMESTIC TAX LAW 46 3.1.5 TAX
TREATIES AND EC TAX LAW 48 3.2 THE CLASSIFICATION CONFLICTS OF
INTERNATIONAL TAX LAW 50 3.2.1 DESCRIPTION OF THE PROBLEM 50 3.2.2
SOLUTIONS TO CLASSIFICATION CONFLICTS. 54 3.2.2.1 GENERAL SOLUTIONS 54
3.2.2.2 EXPRESS DEFINITIONS IN TAX TREATIES 57 3.2.2.3 THE RULE OF
INTERPRETATION IN TAX TREATIES .. 58 3.2.2.4 THE DOUBLE TAXATION RELIEF
ARTICLES 60 3.2.2.5 THE MUTUAL AGREEMENT PROCEDURE 62 3.2.2.6 THE
SOLUTIONS IN ACTUAL TAX TREATIES 62 3.3 CONCLUSIONS 64 DIFFERENT
DIVIDEND CONCEPTS IN INTERNATIONAL TAX LAW 67 4.1 THE NORMS DETERMINING
THE TAX LAW CONCEPT OF A DIVIDEND 67 4.2 THE DOMESTIC LAW OF THE US 70
4.3 THE EC PARENT-SUBSIDIARY DIRECTIVE 72 4.4 THE DOMESTIC LAW OF
GERMANY 75 4.5 THE DOMESTIC LAW OF SWEDEN 76 4.6 THE DOMESTIC LAW OF
FINLAND 78 4.7 TAX TREATIES 81 4.7.1 INTRODUCTION 81 4.7.2 THE MODEL
CONVENTIONS 81 4.7.3 THE TAX TREATIES BETWEEN THE US, GERMANY, SWEDEN
AND FINLAND 84 4.8 CONCLUSIONS 86 DIVIDEND-DISTRIBUTING ENTITIES 91 5.1
INTRODUCTION 91 5.2 THE DOMESTIC LAW OF THE US 92 5.2.1 THE US FORMS OF
DOING BUSINESS 92 5.2.2 ENTITY CLASSIFICATION FOR TAX PURPOSES 94 5.2.3
THE DIVIDEND-DISTRIBUTING ENTITIES 98 5.2.4 INCONSISTENT CLASSIFICATION
AND THE ELIMINATION OF DOUBLE TAXATION 99 5.3 THE DOMESTIC LAW OF
GERMANY 100 5.3.1 THE GERMAN FORMS OF DOING BUSINESS 100 5.3.2 ENTITY
CLASSIFICATION FOR TAX PURPOSES 101 5.3.3 THE DIVIDEND-DISTRIBUTING
ENTITIES 104 VI CONTENTS 5.3.4 INCONSISTENT CLASSIFICATION AND THE
ELIMINATION OF DOUBLE TAXATION 106 5.4 THE DOMESTIC LAW OF SWEDEN 106
5.4.1 THE SWEDISH FORMS OF DOING BUSINESS 106 5.4.2 ENTITY
CLASSIFICATION FOR TAX LAW PURPOSES 107 5.4.3 THE DIVIDEND-DISTRIBUTING
ENTITIES 109 5.4.4 INCONSISTENT CLASSIFICATION AND THE ELIMINATION OF
DOUBLE TAXATION.... 111 5.5 THE DOMESTIC LAW OF FINLAND 111 5.5.1 THE
FINNISH FORMS OF DOING BUSINESS 111 5.5.2 ENTITY CLASSIFICATION FOR TAX
PURPOSES 112 5.5.3 THE DIVIDEND-DISTRIBUTING ENTITIES 113 5.5.4
INCONSISTENT CLASSIFICATION AND THE ELIMINATION OF DOUBLE TAXATION 116
5.6 EC LAW 116 5.6.1 THE EUROPEAN ECONOMIC INTEREST GROUPING 116 5.6.2
THE EC PARENT-SUBSIDIARY DIRECTIVE 118 5.7 TAX TREATIES 122 5.7.1 THE
MODEL CONVENTIONS 122 5.7.2 THE TAX TREATIES BETWEEN THE US, GERMANY,
SWEDEN AND FINLAND 129 5.8 CONCLUSIONS 140 6. DIVIDEND-STRIPPING AND THE
DIVIDEND- GENERATING RELATIONSHIP 143 6.1 INTRODUCTION : 143 6.2 THE
BASIC RELATIONSHIP 144 6.2.1 THE DOMESTIC TAX LAW OF THE US, GERMANY,
SWEDEN AND FINLAND 144 6.2.2 THE PARENT-SUBSIDIARY DIRECTIVE 146 6.2.3
TAX TREATIES 149 6.2.3.1 THE MODEL CONVENTIONS 149 6.2.3.2 THE TAX
TREATIES BETWEEN THE US, GERMANY, SWEDEN AND FINLAND 150 6.3 THE
CLASSIFICATION OF PAYMENTS UNDER DIVIDEND-STRIPPING ARRANGEMENTS 153
6.3.1 PROCEEDS FROM THE TRANSFER OF DIVIDEND RIGHTS 153 6.3.1.1
INTRODUCTION 153 6.3.1.2 THE DOMESTIC TAX LAW OF THE US 153 6.3.1.3 THE
DOMESTIC TAX LAW OF GERMANY 154 6.3.1.4 THE DOMESTIC TAX LAW OF SWEDEN
155 6.3.1.5 THE DOMESTIC TAX LAW OF FINLAND 157 6.3.1.6 THE EC
PARENT-SUBSIDIARY DIRECTIVE 159 6.3.1.7 TAX TREATIES 159 6.3.1.8
CONCLUSIONS 163 6.3.2 SUBSTITUTE PAYMENTS UNDER EQUITY SECURITIES
LENDING TRANSACTIONS 165 6.3.2.1 INTRODUCTION 165 VII CONTENTS 6.3.2.2
THE DOMESTIC TAX LAW OF THE US 168 6.3.2.3 THE DOMESTIC LAW OF GERMANY
170 6.3.2.4 THE DOMESTIC TAX LAW OF SWEDEN 171 6.3.2.5 THE DOMESTIC TAX
LAW OF FINLAND 172 6.3.2.6 THE EC PARENT-SUBSIDIARY DIRECTIVE 174
6.3.2.7 TAX TREATIES 175 6.3.2.8 CONCLUSIONS 180 6.3.3 DIVIDEND
EQUIVALENT PAYMENTS FROM DERIVATIVE FINANCIAL INSTRUMENTS 181 6.3.3.1
INTRODUCTION 181 6.3.3.2 THE DOMESTIC TAX LAW OF THE US 188 6.3.3.3 THE
DOMESTIC TAX LAW OF GERMANY 190 6.3.3.4 THE DOMESTIC TAX LAW OF SWEDEN
191 6.3.3.5 THE DOMESTIC TAX LAW OF FINLAND 192 6.3.3.6 THE
PARENT-SUBSIDIARY DIRECTIVE 194 6.3.3.7 TAX TREATIES 194 6.3.3.8
CONCLUSIONS 197 7. FICTIVE DISTRIBUTIONS AS DIVIDEND 199 7.1 THE
CLASSIFICATION OF CONTROLLED FOREIGN CORPORATION (CFC) INCOME 199 7.1.1
INTRODUCTION 199 7.1.2 THE DOMESTIC TAX LAW OF THE US 202 7.1.3 THE
DOMESTIC TAX LAW OF GERMANY 204 7.1.4 THE DOMESTIC TAX LAW OF SWEDEN 205
7.1.5 THE DOMESTIC TAX LAW OF FINLAND 206 7.1.6 THE EC PARENT-SUBSIDIARY
DIRECTIVE 208 7.1.7 TAX TREATIES 211 7.1.7.1 THE MODEL CONVENTIONS 211
7.1.7.2 THE TAX TREATIES BETWEEN THE US, GERMANY, SWEDEN AND FINLAND 217
7.1.8 CONCLUSIONS 218 7.2 THETREATMENT OF BONUS SHARES 219 7.2.1
INTRODUCTION 219 7.2.2 THE DOMESTIC TAX LAW OF THE US 220 7.2.3 THE
DOMESTIC TAX LAW OF GERMANY 221 7.2.4 THE DOMESTIC TAX LAW OF SWEDEN 222
7.2.5 THE DOMESTIC TAX LAW OF FINLAND 223 7.2.6 THE EC PARENT-SUBSIDIARY
DIRECTIVE 223 7.2.7 TAX TREATIES 225 7.2.8 CONCLUSIONS 228 8. THE
CLASSIFICATION OF ECONOMIC BENEFITS FROM CORPORATIONS TO THEIR
SHAREHOLDERS IN THE FORM OF TRANSFER PRICES 231 8.1 INTRODUCTION 231 8.2
THE DOMESTIC TAX LAW OF THE US 234 8.3 THE PARENT-SUBSIDIARY DIRECTIVE
236 VIII CONTENTS 8.4 THE DOMESTIC TAX LAW OF GERMANY 238 8.5 THE
DOMESTIC TAX LAW OF SWEDEN 240 8.6 THE DOMESTIC TAX LAW OF FINLAND 241
8.7 TAX TREATIES 245 8.8 CONCLUSIONS 250 9. THE CLASSIFICATION OF RETURN
ON DEBT-EQUITY HYBRIDS 251 9.1 INTRODUCTION 251 9.2 GENERAL APPROACHES
253 9.2.1 GENERAL CHARACTERISTICS OF DEBT AND EQUITY 253 9.2.2 THE
DOMESTIC TAX LAW OF THE US 256 9.2.3 THE DOMESTIC TAX LAW OF GERMANY 260
9.2.4 THE DOMESTIC TAX LAW OF SWEDEN 261 9.2.5 THE DOMESTIC TAX LAW OF
FINLAND 262 9.2.6 THE EC PARENT-SUBSIDIARY DIRECTIVE 266 9.2.7 TAX
TREATIES 270 9.2.7.1 THE MODEL CONVENTIONS 270 9.2.7.2 THE TAX TREATIES
BETWEEN THE US, GERMANY, SWEDEN AND FINLAND 274 9.3 INTEREST ON
LONG-TERM OR PERPETUAL DEBT 276 9.3.1 INTRODUCTION 276 9.3.2 THE
DOMESTIC TAX LAW OF THE US 277 9.3.3 THE DOMESTIC TAX LAW OF GERMANY 278
9.3.4 THE DOMESTIC TAX LAW OF SWEDEN 279 9.3.5 THE DOMESTIC TAX LAW OF
FINLAND 280 9.3.6 THE EC PARENT-SUBSIDIARY DIRECTIVE 282 9.3.7 TAX
TREATIES 282 9.4 INTEREST ON PROFIT-PARTICIPATING DEBT INSTRUMENTS 285
9.4.1 INTRODUCTION 285 9.4.2 THE DOMESTIC TAX LAW OF THE US 286 9.4.3
THE DOMESTIC TAX LAW OF GERMANY 287 9.4.4 THE DOMESTIC TAX LAW OF SWEDEN
289 9.4.5 THE DOMESTIC TAX LAW OF FINLAND 290 9.4.6 THE EC
PARENT-SUBSIDIARY DIRECTIVE 291 9.4.7 TAX TREATIES 291 9.5 INTEREST ON
CONVERTIBLE DEBT INSTRUMENTS 296 9.5.1 INTRODUCTION 296 9.5.2 THE
DOMESTIC TAX LAW OF THE US 298 9.5.3 THE DOMESTIC TAX LAW OF GERMANY 299
9.5.4 THE DOMESTIC TAX LAW OF SWEDEN 299 9.5.5 THE DOMESTIC TAX LAW OF
FINLAND 300 9.5.6 THE PARENT-SUBSIDIARY DIRECTIVE 301 9.5.7 TAX TREATIES
301 9.6 INTEREST ON SUBORDINATED DEBT INSTRUMENTS 304 9.6.1 INTRODUCTION
304 9.6.2 THE DOMESTIC TAX LAW OF THE US 305 IX CONTENTS 9.6.3 THE
DOMESTIC TAX LAW OF GERMANY 305 9.6.4 THE DOMESTIC TAX LAW OF SWEDEN 306
9.6.5 THE DOMESTIC TAX LAW OF FINLAND 306 9.6.6 THE EC PARENT-SUBSIDIARY
DIRECTIVE 308 9.6.7 TAX TREATIES 309 9.7 THE CLASSIFICATION OF THE
RETURN ON PREFERRED SHARES 311 9.7.1 INTRODUCTION 311 9.7.2 THE DOMESTIC
TAX LAW OF THE US 313 9.7.3 THE DOMESTIC TAX LAW OF GERMANY 313 9.7.4
THE DOMESTIC TAX LAW OF SWEDEN 314 9.7.5 THE DOMESTIC TAX LAW OF FINLAND
314 9.7.6 THE EC PARENT-SUBSIDIARY DIRECTIVE 316 9.7.7 TAX TREATIES 317
9.8 CONCLUSIONS 319 10. THE CLASSIFICATION OF INTEREST IN THIN
CAPITALIZATION SITUATIONS 321 10.1 INTRODUCTION 321 10.2 THE DOMESTIC
LAW OF THE US 323 10.3 THE DOMESTIC TAX LAW OF GERMANY 325 10.4 THE
DOMESTIC TAX LAW OF SWEDEN 326 10.5 THE DOMESTIC TAX LAW OF FINLAND 328
10.6 THE EC PARENT-SUBSIDIARY DIRECTIVE 331 10.7 TAX TREATIES 334 10.8
CONCLUSIONS 341 11. THE CLASSIFICATION OF LIQUIDATION DISTRIBUTIONS 343
11.1 INTRODUCTION 343 11.2 THE DOMESTIC TAX LAW OF THE US 345 11.3 THE
DOMESTIC TAX LAW OF GERMANY 347 11.4 THE DOMESTIC TAX LAW OF SWEDEN 349
11.5 THE DOMESTIC TAX LAW OF FINLAND 350 11.6 THE EC PARENT-SUBSIDIARY
DIRECTIVE 353 11.7 TAX TREATIES 359 11.8 CONCLUSIONS 366 12. CONCLUDING
REMARKS 369 12.1 GENERAL 369 12.2 DIVIDEND-DISTRIBUTING ENTITIES 369
12.3 DIVIDEND-STRIPPING AND THE DIVIDEND-GENERATING RELATIONSHIP 372
12.3.1 THE BASIC RELATIONSHIP 372 12.3.2 DIVIDEND-STRIPPING ARRANGEMENTS
373 12.3.2.1 TRANSFER OF DIVIDEND RIGHTS 373 12.3.2.2 EQUITY SECURITIES
LENDING TRANSACTIONS 374 12.3.2.3 DERIVATIVE FINANCIAL INSTRUMENTS 375
12.4 FICTIVE DISTRIBUTIONS 375 CONTENTS 12.4.1 CONTROLLED FOREIGN
CORPORATION (CFC) INCOME 375 12.4.2 BONUS SHARES 376 12.5 ECONOMIC
BENEFITS IN THE FORM OF TRANSFER PRICES 377 12.6 RETURN ON DEBT-EQUITY
HYBRIDS 378 12.7 THIN CAPITALIZATION INTEREST 379 12.8 LIQUIDATION
DISTRIBUTIONS 379 12.9 FINAL REMARKS 380 BIBLIOGRAPHY 383 INDEX 421 XI
|
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| id | DE-604.BV012946546 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:36:31Z |
| institution | BVB |
| isbn | 9041197656 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008815588 |
| oclc_num | 42213070 |
| open_access_boolean | |
| owner | DE-12 DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-M124 DE-N2 DE-M382 DE-521 DE-11 |
| owner_facet | DE-12 DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-M124 DE-N2 DE-M382 DE-521 DE-11 |
| physical | XXI, 422 S. |
| publishDate | 1999 |
| publishDateSearch | 1999 |
| publishDateSort | 1999 |
| publisher | Kluwer |
| record_format | marc |
| series | Series on international taxation |
| series2 | Series on international taxation |
| spelling | Helminen, Marjaana Verfasser aut The dividend concept in international tax law dividend payments between corporate entities by Marjaana Helminen 1. publ. The Hague [u.a.] Kluwer 1999 XXI, 422 S. txt rdacontent n rdamedia nc rdacarrier Series on international taxation 25 Zugl.: Helsinki, Univ., Diss., 1999 Belastingheffing gtt Corporations - Taxation - Law and legislation Dividend gtt Dividendes - Impôts - Droit Dividendes - Impôts - Droit ram Dividends - Law and legislation Dividends - Taxation - Law and legislation Double imposition - Conventions Entreprises multinationales - Impôts - Droit Entreprises multinationales - Impôts - Droit ram Internationaal belastingrecht gtt Sociétés - Impôts - Droit Multinationales Unternehmen Recht Steuer Divdends Taxation Law and legislation Double taxation International business enterprises Taxation Law and legislation Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Gewinnausschüttung (DE-588)4020908-8 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Internationales Steuerrecht (DE-588)4027451-2 s Gewinnausschüttung (DE-588)4020908-8 s DE-604 Series on international taxation 25 (DE-604)BV000014030 25 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008815588&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Helminen, Marjaana The dividend concept in international tax law dividend payments between corporate entities Series on international taxation Belastingheffing gtt Corporations - Taxation - Law and legislation Dividend gtt Dividendes - Impôts - Droit Dividendes - Impôts - Droit ram Dividends - Law and legislation Dividends - Taxation - Law and legislation Double imposition - Conventions Entreprises multinationales - Impôts - Droit Entreprises multinationales - Impôts - Droit ram Internationaal belastingrecht gtt Sociétés - Impôts - Droit Multinationales Unternehmen Recht Steuer Divdends Taxation Law and legislation Double taxation International business enterprises Taxation Law and legislation Internationales Steuerrecht (DE-588)4027451-2 gnd Gewinnausschüttung (DE-588)4020908-8 gnd |
| subject_GND | (DE-588)4027451-2 (DE-588)4020908-8 (DE-588)4113937-9 |
| title | The dividend concept in international tax law dividend payments between corporate entities |
| title_auth | The dividend concept in international tax law dividend payments between corporate entities |
| title_exact_search | The dividend concept in international tax law dividend payments between corporate entities |
| title_full | The dividend concept in international tax law dividend payments between corporate entities by Marjaana Helminen |
| title_fullStr | The dividend concept in international tax law dividend payments between corporate entities by Marjaana Helminen |
| title_full_unstemmed | The dividend concept in international tax law dividend payments between corporate entities by Marjaana Helminen |
| title_short | The dividend concept in international tax law |
| title_sort | the dividend concept in international tax law dividend payments between corporate entities |
| title_sub | dividend payments between corporate entities |
| topic | Belastingheffing gtt Corporations - Taxation - Law and legislation Dividend gtt Dividendes - Impôts - Droit Dividendes - Impôts - Droit ram Dividends - Law and legislation Dividends - Taxation - Law and legislation Double imposition - Conventions Entreprises multinationales - Impôts - Droit Entreprises multinationales - Impôts - Droit ram Internationaal belastingrecht gtt Sociétés - Impôts - Droit Multinationales Unternehmen Recht Steuer Divdends Taxation Law and legislation Double taxation International business enterprises Taxation Law and legislation Internationales Steuerrecht (DE-588)4027451-2 gnd Gewinnausschüttung (DE-588)4020908-8 gnd |
| topic_facet | Belastingheffing Corporations - Taxation - Law and legislation Dividend Dividendes - Impôts - Droit Dividends - Law and legislation Dividends - Taxation - Law and legislation Double imposition - Conventions Entreprises multinationales - Impôts - Droit Internationaal belastingrecht Sociétés - Impôts - Droit Multinationales Unternehmen Recht Steuer Divdends Taxation Law and legislation Double taxation International business enterprises Taxation Law and legislation Internationales Steuerrecht Gewinnausschüttung Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008815588&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000014030 |
| work_keys_str_mv | AT helminenmarjaana thedividendconceptininternationaltaxlawdividendpaymentsbetweencorporateentities |