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Wolters Kluwer International Tax Law Concept of Dividend - OECD BEPS Guide

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Description

Navigate the complexities of cross-border profit distribution with this essential reference from Wolters Kluwer. This comprehensive work examines how profit distributions between corporations in different jurisdictions are classified for corporate income tax purposes, addressing critical issues including double taxation, non-taxation, and tax neutrality. As international transactions grow in complexity, understanding dividend classification becomes vital for tax planning and compliance. The book incorporates insights from the OECD BEPS project, providing professionals with current guidance on international tax law rules. Ideal for tax practitioners, corporate advisors, and compliance specialists managing multinational operations or seeking to understand the regulatory framework governing cross-border corporate transactions and profit distributions.

Key Features

Wolters Kluwer expertise on international taxation rules and dividend classification in cross-border corporate transactions.

Covers OECD BEPS project developments affecting how profit distributions are treated under international tax law.

Addresses double taxation, non-taxation, and tax neutrality issues arising from distributions between resident corporations.

Provides practical guidance for classifying profit distributions across different jurisdictions for corporate income tax purposes.

Essential reference for tax professionals managing complex multinational transactions and cross-border profit allocation strategies.

Part of the International Taxation series (Volume 36), offering specialised knowledge on dividend treatment in global markets.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
02 May 2017
Listed Since
14 April 2017

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