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\"The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. 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. The OECD BEPS project has only increased the relevance. This ... work discusses the international tax law rules determining which transactions may be classified and taxed as dividends and how possible classification conflicts may be resolved. The author examines the tax 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; [and] interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law, including the

Author

Marjaana Helminen

Publisher

Kluwer Law International B.V.

Published

2017

Language

EN

ISBN

9789041183941

Subjects

Law