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Dividend Tax Abuse
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Author :United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations Publisher : ISBN 13 : Total Pages :964 pages Book Rating :4.0/5 ( download)
Book Synopsis Dividend Tax Abuse by : United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations
Download or read book Dividend Tax Abuse written by United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations and published by . This book was released on 2008 with total page 964 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Dividend Tax Abuse; How Offshore Entities Dodge Taxes on U.S. Stock Dividends, S. Hrg. 110-778, September 11, 2008, 110-2 Hearing, *. by : United States. Congress. Senate. Committee on Governmental Affairs
Download or read book Dividend Tax Abuse; How Offshore Entities Dodge Taxes on U.S. Stock Dividends, S. Hrg. 110-778, September 11, 2008, 110-2 Hearing, *. written by United States. Congress. Senate. Committee on Governmental Affairs and published by . This book was released on 2009* with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations Publisher : ISBN 13 : Total Pages : pages Book Rating :4.:/5 (19 download)
Book Synopsis Dividend Tax Abuse by : United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations
Download or read book Dividend Tax Abuse written by United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation of Intercompany Dividends Under Tax Treaties and EU Law by : Guglielmo Maisto
Download or read book Taxation of Intercompany Dividends Under Tax Treaties and EU Law written by Guglielmo Maisto and published by IBFD. This book was released on 2012 with total page 1093 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The International Tax Law Concept of Dividend by : Marjaana Helminen
Download or read book The International Tax Law Concept of Dividend written by Marjaana Helminen and published by Kluwer Law International B.V.. This book was released on 2017-05-02 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 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. This 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: – Payments made under dividend-stripping arrangements. – Fictitious profit distributions. – Economic benefits in the context of transfer pricing. – Returns on debt-equity hybrids. – Interest payments in thin capitalization situations and distributions following liquidation. The 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 The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.
Book Synopsis Tax Handbook on Corporate Distributions and Dividends by : D. Larry Crumbley
Download or read book Tax Handbook on Corporate Distributions and Dividends written by D. Larry Crumbley and published by Prentice Hall. This book was released on 1981 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Dividend Policy and Tax Avoidance by : Mark C. Anderson
Download or read book Corporate Dividend Policy and Tax Avoidance written by Mark C. Anderson and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article investigates the relation between corporate dividend policy and tax avoidance. The payment of dividends facilitates the transfer of corporate resources, usually cash, from the company to its shareholders. An important aspect of dividend policy is that it is used to address agency problems between shareholders and managers associated with free cash flow. Given that a dividend payment policy is generally considered to be a fixed commitment, and managers may be penalized for cutting dividends, managers may adopt a tax-avoidance strategy to generate additional cash flow to meet this obligation and to fund operating and investment needs. Using data for US publicly listed corporations, we first document that a higher dividend payout ratio is associated with a lower cash-payment-based effective tax rate and a higher book-tax difference, indicating a higher level of tax avoidance. We then test whether tax avoidance increased with the initiation of dividends that occurred in response to the 2003 US dividend income tax cut, and find that it did. The results support our prediction that dividend policy affects tax planning. We employ a Heckman two-stage procedure to address other endogeneities. We also show that our baseline results are robust when an extensive set of tests is applied, including alternative measures of tax avoidance and dividend payout. In addition, we find that the relation between dividend payout and measures of tax avoidance is stronger for firms that experience a non-trivial increase in the dividend payout ratio and that have low institutional ownership, high leverage, and low operating cash flow. Overall, our findings provide persuasive evidence that dividend policy affects the distribution of surplus among shareholders, managers, and the tax authority.
Author :Richard Löfqvist Publisher :Department of Economics Uppsala University ISBN 13 :9789187268625 Total Pages :145 pages Book Rating :4.2/5 (686 download)
Book Synopsis Tax Avoidance, Dividend Signaling and Shareholder Taxation in an Open Economy by : Richard Löfqvist
Download or read book Tax Avoidance, Dividend Signaling and Shareholder Taxation in an Open Economy written by Richard Löfqvist and published by Department of Economics Uppsala University. This book was released on 2001-01-01 with total page 145 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Avoidance at Public Corporations Driven by Shareholder Taxes by : Dan Amiram
Download or read book Tax Avoidance at Public Corporations Driven by Shareholder Taxes written by Dan Amiram and published by . This book was released on 2018 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: We exploit changes in a country's integration of corporate and shareholder taxes to identify the effect of investor-level taxes on costly corporate tax avoidance. Specifically, we rely on European countries eliminating imputation systems in different years in response to supranational judicial rulings. These eliminations, which are exogenous to the firm, remove managers' disincentive to engage in tax avoidance if they consider investor-level taxes. Using a difference-in-differences model with fixed effects, we find that the average firm affected by an elimination reduces its cash effective tax rate by 5.5 percent. Placebo tests support that this effect is present only for countries and years for which eliminations occur. Consistent with our cross-sectional predictions, we find that the results are stronger for firms with lower growth opportunities, higher dividend payout, lower foreign income, and higher closely held ownership. Further analysis provides evidence consistent with shifting income to foreign countries as one method of tax avoidance employed.
Book Synopsis The Improper Use of Tax Treaties:With Particular Reference to the Netherlands and the United States by : Stef Weeghel
Download or read book The Improper Use of Tax Treaties:With Particular Reference to the Netherlands and the United States written by Stef Weeghel and published by Kluwer Law International B.V.. This book was released on 1998-03-27 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: "With particular reference to the Netherlands and the United States."--T.p.
Book Synopsis Political Affiliation and Dividend Tax Avoidance by : Urs Peyer
Download or read book Political Affiliation and Dividend Tax Avoidance written by Urs Peyer and published by . This book was released on 2014 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper uses the 2013 fiscal cliff as a natural experiment to examine how the political affiliation of the CEO affected a firm's response to an expected increase in personal taxes on dividends. Firms could avoid such additional taxes by paying extra dividends and accelerating dividends in the last two months of 2012. These tax avoiders are compared with a sample that could have easily accelerated dividend payments, but did not. We find that the difference in behaviour between firms that avoid taxes and firms that do not, but could have, is explained by the CEO's political sympathies: Republican CEOs are more likely to help their investors to save money on income taxes. However, other effects seem to be more significant, such as: the consequences for the CEO's personal wealth as well as the percentage of insider holdings. Larger firms are also more reluctant to engage in avoiding taxes for “the rich”, possibly indication reputational concerns.
Book Synopsis Comparison of US, UK and German corporate income tax systems with respect to dividend relief by : Benjamin Mahr
Download or read book Comparison of US, UK and German corporate income tax systems with respect to dividend relief written by Benjamin Mahr and published by GRIN Verlag. This book was released on 2007 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2004 in the subject Business economics - Accounting and Taxes, grade: Distinction (83%), The University of Sydney (Faculty of Law), course: Comparative Corporate Taxation, language: English, abstract: This essay briefly describes the main different theoretical approaches (tax systems) designed to alleviate the double burden of corporation tax and shareholder income tax under Part 2. Parts 3- 5 explain how the problem of dividend double taxation was tried to be solved in the heterogeneous tax systems of the Germany, the UK and the US. However, the essay will not cover the different double tax avoiding treaties in force in those countries.
Book Synopsis Federal Income Taxation of Corporations and Stockholders in a Nutshell by : Jonathan Sobeloff
Download or read book Federal Income Taxation of Corporations and Stockholders in a Nutshell written by Jonathan Sobeloff and published by . This book was released on 1978 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Effective Tax Avoidance by : Colin S. Bergh
Download or read book Effective Tax Avoidance written by Colin S. Bergh and published by Carswell. This book was released on 1965 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Dividend-based Earnings Management by : Eero Kasanen
Download or read book Dividend-based Earnings Management written by Eero Kasanen and published by . This book was released on 1992 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Withholding and Estimated Tax by :
Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1993 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Banking on Failure by : Richard S Collier
Download or read book Banking on Failure written by Richard S Collier and published by Oxford University Press. This book was released on 2020-09-01 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: Banks seem all too often involved in cases of misconduct, particularly involving the exploitation of tax systems. Banking on Failure explains why and how banks "game the system", accounting for these misconduct cases and analysing the wider implications for financial markets and tax systems. Banking on Failure: Cum-Ex and Why and How Banks Game the System explains why banks design and use structured products to exploit tax systems. It describes one of the biggest and most complex cases - the "cum-ex" scandal - in which hundreds of banks and funds from across the globe participated in the raid on the public exchequers of a number of countries, with losses in the tens of billions of euros. The book then draws on the significance of this case study, and what this tells us about modern banks and their interactions with tax systems. Banking on Failure demonstrates why the exploitation of tax systems by banks is an inevitable feature of the financial markets landscape, and suggests possible responses.
