[PDF.03gw] The International Tax Law Concept of Dividend (Series on International Taxation) Ebook
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The International Tax Law Concept of Dividend (Series on International Taxation) Ebook
Marjaana Helminen
[PDF.db01] The International Tax Law Concept of Dividend (Series on International Taxation) Ebook
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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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