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Repatriation taxes and dividend distortions

Desai, Mihir A.; Foley, C. Fritz; Hines, James R. - 2001

Persistent link: https://www.econbiz.de/10001617479

Taxing cross-border dividends and tax neutrality : recent Finnish developments

Andersson, Edward - In: Liber amicorum Sven-Olof Lodin, (pp. 11-20). 2001

Persistent link: https://www.econbiz.de/10001621618

Dividends, interest and royalties under the Nordic multilateral double taxation convention

Helminen, Marjaana - In: Bulletin for international taxation 61 (2007) 2, pp. 49-64

Persistent link: https://www.econbiz.de/10003424095

Dividends (article 10 OECD model convention)

Weeghel, Stef van - In: Source versus residence : problems arising from the …, (pp. 63-73). 2008

Persistent link: https://www.econbiz.de/10003754857

Dividend and corporate income taxation with present-biased consumers

Kang, Minwook; Ye, Lei - In: Journal of banking & finance 152 (2023), pp. 1-14

Persistent link: https://www.econbiz.de/10014463534

How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy

Morck, Randall - 2004

President regarding intercorporate dividend taxation. Foreign governments may find the American experience of value should they …

Persistent link: https://www.econbiz.de/10012467743

Why Some Double Taxation Might Make Sense : The Special Case of Inter-corporate Dividends

Morck, Randall - 2003

Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another intercorporate dividends - was explicitly included in the 1930s to eliminate pyramidal corporate...

Persistent link: https://www.econbiz.de/10012469047

Withholding tax rates on dividends : symmetries versus asymmetries or single- versus multi-rated double tax treaties

Petkova, Kunka - In: International tax and public finance 28 (2021) 4, pp. 890-940

Persistent link: https://www.econbiz.de/10012617372

Danish cases on the use of holding companies for cross-border dividends and interest : a new test to disentangle abuse from real economic activity?

Hjorth Bærentzen, Susi - In: World tax journal : WTJ 12 (2020) 1, pp. 3-52

Persistent link: https://www.econbiz.de/10012617845

Taxation of cross-border distribution of profits in Albania : does it approach the scope of the EU Parent-Subsidiary Directive?

Shehaj, Pranvera - 2020

Albania journey towards EU membership is governed by the Stabilization and Association Agreement (SAA), signed on June 12th, 2006. This article rises above Albania's obligations for the alignment of its tax legislation with EU standards and acquis, clearly defined in Title VI of the SAA. Unlike...

Persistent link: https://www.econbiz.de/10012501258