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The International Tax Law Concept of Dividend : Volume 36


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.
Marjaana helminen - Personal Name
18 INT mar
978-90-4113206-2
18 INT mar
Book
English
Wolters kluwer
2010
AH Alpen aan den rijn
xiv, 281 p.; 25 cm
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