A Definition Of Dividends Under Income Tax Law
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Medical and Dental Expenses
Author | : |
Publisher | : |
Total Pages | : 20 |
Release | : 1990 |
Genre | : Income tax deductions for medical expenses |
ISBN | : |
Earnings and Profits
Author | : David Friedel |
Publisher | : |
Total Pages | : |
Release | : 2010-01 |
Genre | : Corporations |
ISBN | : 9781558717404 |
"Discusses the principles and rules associated with earnings and profits (E & P)"--Portfolio description.
Income Tax Treatment of Cooperatives: Handling of losses
Author | : Donald A. Frederick |
Publisher | : |
Total Pages | : 108 |
Release | : 1993 |
Genre | : Agricultural industries |
ISBN | : |
Individual retirement arrangements (IRAs)
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 284 |
Release | : 1990 |
Genre | : Individual retirement accounts |
ISBN | : |
Tax Law Design and Drafting, Volume 1
Author | : Mr.Victor Thuronyi |
Publisher | : International Monetary Fund |
Total Pages | : 534 |
Release | : 1996-08-23 |
Genre | : Business & Economics |
ISBN | : 9781557755872 |
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
The Taxation of Corporations
Author | : Edwin Robert Anderson Seligman |
Publisher | : |
Total Pages | : 124 |
Release | : 1892 |
Genre | : Corporations |
ISBN | : |
Taxation of Intercompany Dividends Under Tax Treaties and EU Law
Author | : Guglielmo Maisto |
Publisher | : IBFD |
Total Pages | : 1093 |
Release | : 2012 |
Genre | : Corporations |
ISBN | : 9087221398 |
This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of dividends and the compatibility of dividend withholding taxes are dealt with. Next, the book discusses the taxation of dividends under tax treaties, in particular focusing on the definition of "dividends" in the OECD Model Convention and the meaning of the concept of "beneficial owner" as applied to dividends. The application of domestic and agreement-based anti-abuse rules to dividends is thoroughly analysed. Finally, the relevance of the non-discrimination provision enshrined in Art. 24 of the OECD Model Convention to dividends as well as procedural issues relating to treaty relief and possible ways of improvement are taken into consideration. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions.