Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Download Dividends Under The Income Tax full books in PDF, epub, and Kindle. Read online Dividends Under The Income Tax ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author : Daniel Mark Holland
Publisher :
ISBN 13 :
Total Pages : 218 pages
Book Rating : 4.:/5 (33 download)
Download or read book Dividends Under the Income Tax written by Daniel Mark Holland and published by . This book was released on 1962 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Chamber of Commerce of the United States of America. Finance Department. Committee on Taxation
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.A/5 ( download)
Download or read book The Double Taxation of Dividend Income written by Chamber of Commerce of the United States of America. Finance Department. Committee on Taxation and published by . This book was released on 1953 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : D. Larry Crumbley
Publisher : Prentice Hall
ISBN 13 :
Total Pages : 300 pages
Book Rating : 4.3/5 (555 download)
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:
Author : Guglielmo Maisto
Publisher : IBFD
ISBN 13 : 9087221398
Total Pages : 1093 pages
Book Rating : 4.0/5 (872 download)
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.
Author : Marjaana Helminen
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041132066
Total Pages : 306 pages
Book Rating : 4.0/5 (411 download)
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 2010-01-01 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 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. This unique and practical work covers the rules determining which transactions may be classified and therefore taxed as dividend income and how classification conflicts may be resolved. The author examines the classification of various inter-corporate transactions, including: and Payments made under dividend-stripping arrangements. and Fictitious profit distributions. and Economic benefits in the context of transfer pricing. and Returns on debt-equity hybrids. and 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. The approaches adopted in different statesand national tax law are covered by a more general analysis. The comprehensive coverage and practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.
Author : Robert Bradford Rider
Publisher :
ISBN 13 :
Total Pages : 144 pages
Book Rating : 4.:/5 (244 download)
Download or read book A Definition of "dividends" Under Income Tax Law written by Robert Bradford Rider and published by . This book was released on 1957 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.:/5 (31 download)
Download or read book Dividends in Relation to Income Tax written by and published by . This book was released on 1918 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : American Institute of Certified Public Accountants
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.F/5 ( download)
Download or read book Elimination of the Double Tax on Dividends written by American Institute of Certified Public Accountants and published by . This book was released on 1976 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Marjaana Helminen
Publisher : Springer
ISBN 13 : 9789041197658
Total Pages : 0 pages
Book Rating : 4.1/5 (976 download)
Download or read book The Dividend Concept in International Tax Law:Dividend Payments Between Corporate Entities written by Marjaana Helminen and published by Springer. This book was released on 1999-12-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. This unique and practical work covers the rules determining which transactions may be classified and therefore taxed as dividend income and how classification conflicts may be resolved. The author examines the 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 capitalisation situations and distributions following liquidation The analysis of each transaction refers to international tax law, including tax treaties, European tax law and the domestic tax law of Finland, Germany, Sweden and the United States. The comprehensive coverage and practical nature of The Dividend Concept in International Tax Law make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.
Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1451961928
Total Pages : 64 pages
Book Rating : 4.4/5 (519 download)
Download or read book Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-07-01 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors. An international comparison is provided, and the potential effects of different integration schemes on the user cost of capital and tax revenues are assessed. The integration of corporate and individual income taxes in the United States could lead to a more efficient domestic and worldwide allocation of resources.
Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.3/5 (126 download)
Download or read book Tax Information on Investment Income and Expenses written by United States. Internal Revenue Service and published by . This book was released on 1978 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. House. Committee on Financial Services. Subcommittee on Oversight and Investigations
Publisher :
ISBN 13 :
Total Pages : 256 pages
Book Rating : 4.0/5 (11 download)
Download or read book Paying dividends written by United States. Congress. House. Committee on Financial Services. Subcommittee on Oversight and Investigations and published by . This book was released on 2003 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Canadian Tax Foundation
Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.3/5 ( download)
Download or read book Corporation Profits and Dividends Under the Income Tax Act written by Canadian Tax Foundation and published by . This book was released on 1949 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 66 pages
Book Rating : 4.F/5 ( download)
Download or read book Stock Dividends written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1920 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (3 download)
Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1999 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Allan D. Pallin
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (561 download)
Download or read book The Taxability of Stock Dividends Under Federal Income Tax Laws written by Allan D. Pallin and published by . This book was released on 1941 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Joseph J. Cordes
Publisher : The Urban Insitute
ISBN 13 : 9780877667520
Total Pages : 522 pages
Book Rating : 4.6/5 (675 download)
Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
