International tax law concept of dividend:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Alphen aan den Rijn
Kluwer Law International
2010
Frederick, MD |
| Series: | Series on international taxation
36 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Includes bibliographical references (p. [251]-277) and index |
| Physical Description: | XIV, 281 S. |
| ISBN: | 9789041132062 9041132066 |
Staff View
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| 245 | 1 | 0 | |a International tax law concept of dividend |c Marjaana Helminen |
| 264 | 1 | |a Alphen aan den Rijn |b Kluwer Law International |c 2010 | |
| 264 | 1 | |a Frederick, MD | |
| 300 | |a XIV, 281 S. | ||
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| 490 | 1 | |a Series on international taxation |v 36 | |
| 500 | |a Includes bibliographical references (p. [251]-277) and index | ||
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a International business enterprises |x Taxation |x Law and legislation | |
| 650 | 4 | |a Dividends |x Taxation |x Law and legislation | |
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Record in the Search Index
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|---|---|
| adam_text | Titel: The International tax law concept of dividend
Autor: Helminen, Marjaana
Jahr: 2010
Table of Contents
List of Abbreviations xi
Preface xv
Chapter 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 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 Terminology 14
1.7 Outline of the Study 15
Chapter 2
Tax Treatment of the Inter-corporate Cross-Border
Dividends 17
2.1 Domestic Law Dividend Taxation Systems 17
2.2 EU Tax Law 18
2.2.1 The Parent-Subsidiary Directive 18
2.2.2 The TFEU Treaty 19
2.2.2.1 Permanent Establishments 19
2.2.2.2 Foreign-Source Dividend of a Resident 20
2.2.2.3 Dividend Received by a Non-resident 22
Table of Contents
2.3 Tax Treaties 24
2.4 A Comparison between the Taxation of
Dividend and Other Income 26
Chapter 3
Interaction among Different Legal Systems of International Tax Law 31
3.1 Relationship among Different Legal Systems
of International Tax Law 31
3.1.1 Relevance of the Relationship 31
3.1.2 Domestic Tax Laws of Two States 31
3.1.3 Tax Treaties and Domestic Tax Law 32
3.1.4 EU Tax Law and Domestic Tax Law 34
3.1.5 Tax Treaties and EU Tax Law 37
3.2 The Classification Conflicts of International Tax Law 39
3.2.1 Description of the Problem 39
3.2.2 Solutions to Classification Conflicts 42
3.2.2.1 General Solutions 42
3.2.2.2 Express Defmitions in Tax Treaties 46
3.2.2.3 The Rule of Interpretation in Tax Treaties 47
3.2.2.4 Double Taxation Relief Articles 49
3.2.2.5 Mutual Agreement Procedura 51
3.2.2.6 Solutions in Actual Tax Treaties 52
3.3 Conclusions 53
Chapter 4
Different Dividend Concepts in International Tax Law 55
4.1 The Norms Determining the Tax Law Concept of a Dividend 55
4.2 Domestic Laws 58
4.3 The EU Parent-Subsidiary Directive 59
4.4 Tax Treaties 62
4.4.1 Introduction 62
4.4.2 The Model Conventions 63
4.4.3 Actual Tax Treaties 66
4.5 Conclusions 67
Chapter 5
Dividend-Distributing Entities 71
5.1 Introduction 71
5.2 Domestic Laws 72
5.2.1 Different Forms of Doing Business 72
5.2.2 Entity Classification for Tax Law Purposes 73
5.2.3 Dividend-Distributing Entities 74
5.2.4 Inconsistent Classification and the Elimination
of Double Taxation 75
vi
Table of Contents
5.3 The EU Parent-Subsidiary Directive 75
5.4 Tax Treaties 77
5.4.1 The Model Conventions 77
5.4.2 Actual Tax Treaties 84
5.5 Conclusions 87
Chapter 6
Dividend-Stripping and the Dividend-Generating Relationship 91
6.1 Introduction 91
6.2 The Basic Relationship 93
6.2.1 Domestic Tax Laws 93
6.2.2 The Parent-Subsidiary Directive 93
6.2.3 Tax Treaties 96
6.2.3.1 The Model Conventions 96
6.2.3.2 Actual Tax Treaties 97
6.2.4 Conclusions 99
6.3 Classification of Payments under Dividend-Stripping
Arrangements 99
6.3.1 Proceeds from the Transfer of Dividend Rights 99
6.3.1.1 Introduction 99
6.3.1.2 Domestic Tax Laws 100
6.3.1.3 The EU Parent-Subsidiary Directive 100
6.3.1.4 Tax Treaties 101
6.3.1.5 Conclusions 105
6.3.2 Substitute Payments under Equity Securities Lending
Transactions 107
6.3.2.1 Introduction 107
6.3.2.2 Domestic Tax Laws 109
6.3.2.3 The EU Parent-Subsidiary Directive 109
6.3.2.4 Tax Treaties 110
6.3.2.5 Conclusions 114
6.3.3 Dividend Equivalent Payments from Derivative Financial
Instruments 115
6.3.3.1 Introduction 115
6.3.3.2 Domestic Tax Laws 122
6.3.3.3 The Parent-Subsidiary Directive 123
6.3.3.4 Tax Treaties 123
6.3.3.5 Conclusions 126
Chapter 7
Fictive Distributions as a Dividend 127
7.1 Classification of CFC Income 127
7.1.1 Introduction 127
7.1.2 Domestic Tax Laws 130
vu
Table of Contents
7.1.3 EU Law 130
7.1.3.1 The TFEU Treaty 130
7.1.3.2 The EU Parent-Subsidiary Directive 132
7.1.4 Tax Treaties 134
7.1.5 Conclusions 140
7.2 Treatment of Bonus Shares 141
7.2.1 Introduction 141
7.2.2 Domestic Tax Laws 142
7.2.3 The EU Parent-Subsidiary Directive 142
7.2.4 Tax Treaties 144
7.2.5 Conclusions 147
Chapter 8
Classification of Economic Benefits from Corporations to
their Shareholders in the Form of Transfer Prices 149
8.1 Introduction 149
8.2 Domestic Laws 152
8.3 EU Tax Law 153
8.3.1 The TFEU Treaty 153
8.3.2 The Parent-Subsidiary Directive 154
8.4 Tax Treaties 156
8.5 Conclusions 161
Chapter 9
Classification of Return on Debt-Equity Hybrids 163
9.1 Introduction 163
9.2 General Approaches 165
9.2.1 General Characteristics of Debt and Equity 165
9.2.2 Domestic Tax Laws 168
9.2.3 The EU Parent-Subsidiary Directive 170
9.2.4 Tax Treaties 174
9.2.4.1 The Model Conventions 174
9.2.4.2 Actual Tax Treaties 179
9.3 Interest on Long-Term or Perpetual Debt 180
9.3.1 Introduction 180
9.3.2 Domestic Tax Laws 182
9.3.3 The EU Parent-Subsidiary Directive 182
9.3.4 Tax Treaties 183
9.4 Interest on Profit-Participating Debt Instruments 185
9.4.1 Introduction 185
9.4.2 Domestic Tax Laws 186
9.4.3 The EU Parent-Subsidiary Directive 187
9.4.4 Tax Treaties 187
Vlll
Table of Contents
9.5 Interest on Convertible Debt Instruments 190
9.5.1 Introduction 190
9.5.2 Domestic Tax Laws 192
9.5.3 The Parent-Subsidiary Directive 9.5.4 Tax Treaties 192 193
9.6 Interest on Subordinated Debt Instruments 195
9.6.1 Introduction 195
9.6.2 Domestic Tax Laws 196
9.6.3 The EU Parent-Subsidiary Directive 9.6.4 Tax Treaties 196 197
9.7 Classification of the Return on Preferred Shares 198
9.7.1 Introduction 198
9.7.2 Domestic Tax Laws 200
9.7.3 The EU Parent-Subsidiary Directive 9.7.4 Tax Treaties 201 202
9.8 Conclusions 204
Chapter 10 Classification of Interest in Thin Capitalization Situation^ 10.1 Introduction 207 207
10.2 Non-discrimination 209
10.2.1 Tax Treaties 209
10.2.2 The TFEU Treaty 210
10.3 The EU Parent-Subsidiary Directive 10.4 Tax Treaties 211 215
10.5 Conclusions 221
Chapter 11 Classification of Liquidation Distributions 11.1 Introduction 223 223
11.2 Domestic Tax Laws 225
11.3 The EU Parent-Subsidiary Directive 11.4 Tax Treaties 226 230
11.4.1 The Model Treaties 230
11.4.2 Actual Treaties 237
11.5 Conclusions 238
Chapter 12 Concluding Remarks 12.1 General 239 239
12.2 Dividend-Distributing Entities 12.3 Dividend-Stripping and the Dividend-Generating Relationship 12.3.1 The Basic Relationship 239 241 241
IX
Table of Contents
12.3.2 Dividend-Stripping Arrangements 242
12.3.2.1 Transfer of Dividend Rights 242
12.3.2.2 Equity Securities Lending Transactions 243
12.3.2.3 Derivative Financial Instruments 244
12.4 Fictive Distributions 244
12.4.1 CFC Income 244
12.4.2 Bonus Shares 245
12.5 Economic Benefits in the Form of Transfer Prices 246
12.6 Return on Debt-Equity Hybrids 246
12.7 Thin Capitalization Interest 247
12.8 Liquidation Distributions 248
12.9 Final Conclusions 249
Bibliography 251
Index 279
|
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| language | English |
| lccn | 2010455881 |
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| physical | XIV, 281 S. |
| publishDate | 2010 |
| publishDateSearch | 2010 |
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| publisher | Kluwer Law International |
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| series | Series on international taxation |
| series2 | Series on international taxation |
| spelling | Helminen, Marjaana Verfasser (DE-588)1148327355 aut International tax law concept of dividend Marjaana Helminen Alphen aan den Rijn Kluwer Law International 2010 Frederick, MD XIV, 281 S. txt rdacontent n rdamedia nc rdacarrier Series on international taxation 36 Includes bibliographical references (p. [251]-277) and index Multinationales Unternehmen Recht Steuer International business enterprises Taxation Law and legislation Dividends Taxation Law and legislation Double taxation Series on international taxation 36 (DE-604)BV000014030 36 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020774538&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Helminen, Marjaana International tax law concept of dividend Series on international taxation Multinationales Unternehmen Recht Steuer International business enterprises Taxation Law and legislation Dividends Taxation Law and legislation Double taxation |
| title | International tax law concept of dividend |
| title_auth | International tax law concept of dividend |
| title_exact_search | International tax law concept of dividend |
| title_full | International tax law concept of dividend Marjaana Helminen |
| title_fullStr | International tax law concept of dividend Marjaana Helminen |
| title_full_unstemmed | International tax law concept of dividend Marjaana Helminen |
| title_short | International tax law concept of dividend |
| title_sort | international tax law concept of dividend |
| topic | Multinationales Unternehmen Recht Steuer International business enterprises Taxation Law and legislation Dividends Taxation Law and legislation Double taxation |
| topic_facet | Multinationales Unternehmen Recht Steuer International business enterprises Taxation Law and legislation Dividends Taxation Law and legislation Double taxation |
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