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The dividend concept in international tax law : dividend payments between corporate entities

Helminen, Marjaana - 1999 - 1. publ.

Persistent link: https://www.econbiz.de/10001397735

Tax treatment of cross-border dividends and Finland's tax reform of 2005

Helminen, Marjaana - In: Bulletin for international fiscal documentation : … 58 (2004) 10, pp. 487-493

Persistent link: https://www.econbiz.de/10002227757

The international tax law concept of dividend

Helminen, Marjaana - 2010

Persistent link: https://www.econbiz.de/10008654443

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

Discussion of Stef van Weeghel's paper on article 10 OECD model convention

Helminen, Marjaana - In: Source versus residence : problems arising from the …, (pp. 75-79). 2008

Persistent link: https://www.econbiz.de/10003754865

International tax law concept of dividend

Helminen, Marjaana - 2017 - Second edition

Introduction -- Tax treatment of inter-corporate cross-border dividends -- Interaction among diferent legal systems of international tax law -- Different dividend concepts in international tax law -- Dividend-distribution entities -- Dividend-stripping and the dividend-generating relationship --...

Persistent link: https://www.econbiz.de/10013397240

What's Going On In ... - Finland/Sweden - Determining the Arm's Length Interest Rate of an Intra-Group Loan

Helminen, Marjaana - In: European taxation : official journal of the … 51 (2011) 4, pp. 153-156

Persistent link: https://www.econbiz.de/10009176078

Finland/European Union - Must EU Merger Directive Benefits Be Made Available where EEA States Are Involved?

Helminen, Marjaana - In: European taxation : official journal of the … 51 (2011) 5, pp. 179-184

Persistent link: https://www.econbiz.de/10009176110

European Union - The Problem of Double Non-Taxation in the European Union — To What Extent Could This Be Resolved through a Multilateral EU Tax Treaty Based on the Nordic Conventio...

Helminen, Marjaana - In: European taxation : official journal of the … 53 (2013) 7, pp. 306-311

Persistent link: https://www.econbiz.de/10010156768

European Union - The Problem of Double Non-Taxation in the European Union — To What Extent Could This Be Resolved through a Multilateral EU Tax Treaty Based on the Nordic Conventio...

Helminen, Marjaana - In: European taxation : official journal of the … 53 (2013) 7, pp. 306-311

Persistent link: https://www.econbiz.de/10010156797