[内容简介]
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.
  [目次]
  List of Abbreviations Preface Chapter
  1. Introduction Chapter
  2. Tax Treatment of the Inter-corporate Cross-Border Dividends Chapter
  3. Interaction among Different Legal Systems of International Tax Law Chapter
  4. Different Dividend Concepts in International Tax Law Chapter
  5. Dividend-Distributing Entities Chapter
  6. Dividend-Stripping and the Dividend-Generating Relationship Chapter
  7. Fictive Distributions as a Dividend Chapter
  8. Classification of Economic Benefits from Corporations to their Shareholders in the Form of Transfer Prices Chapter
  9. Classification of Return on Debt-Equity Hybrids Chapter
  10. Classification of Interest in Thin Capitalization Situations Chapter
  11. Classification of Liquidation Distributions Chapter
  12. Concluding Remarks Bibliography
   Index