You have no items in your shopping cart.

Taxation of Cross-Border Dividends Paid to Individuals from an EU Perspective

Taxation of Cross-Border Dividends Paid to Individuals from an EU Perspective Positive and Negative Integration

  • Author:
  • Publisher: Kluwer Law International
  • ISBN: 9789041140814
  • Published In: July 2012
  • Format: Hardback , 168 pages
  • Jurisdiction: European Union ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,160.00

HKD 1,125.20 Save HKD 34.80 (3%)

Delivery Time: around 2 weeks
Extra 2-10 working days working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
OR
  • Description 
  • Contents 
  • Details

    This book is the first in-depth study to analyze the circumstances in which the freedom of establishment or free movement of capital may apply to the cross-border distribution of dividends. It covers both the positive integration set forth by the European Commission and the Member States and the negative integration developed by the European Court of Justice. The author discusses such elements of these integration measures as the following:

    • economic double taxation (two different subjects pay tax on the same profit);
    • juridical double taxation (two different states tax one and the same person for the
    • same income);
    • exemption, credit, and other techniques adopted by States to avoid double taxation;
    • division of taxing rights between two States with respect to dividend income;
    • prevention of juridical double taxation by bilateral tax conventions;
    • Member States’ mitigation of economic double taxation;
    • double exemption as an unplanned outcome of double taxation prevention measures;
    • and
    • order of precedence between freedom of establishment and free movement of
    • capital.

    The analysis treats relevant provisions the OECD Model Tax Convention in detail, as this model is widely used by national tax authorities in connection with international taxation of dividends. It also examines pertinent initiatives launched by the European Commission up to and including its consultation paper of January 28, 2011. In addition to its scrutiny of the disparities in cross-border dividend taxation within the European Union, this book stands out for its detailed coverage of the progress made in resolving these challenging taxation issues. It is sure to be welcomed by investors, corporate counsel, and national revenue authorities.

    • Chapter 1 Introduction.
    • Chapter 2 The Taxation of Dividend.
    • Chapter 3 Positive Integration of the Taxation of Cross-Border Dividends.
    • Chapter 4 Negative Integration of the Taxation of Cross-Border Dividends.
    • Chapter 5 The Consultation Paper Issued by the European Commission.

You may also be interested in these books:

KPMG's Insights into IFRS 2018/2019
KPMG's Insights into IFRS 2018/2019

List Price: HKD 1,920.00

HKD 1,862.40 Save HKD 57.60 (3%)

Hong Kong Master GAAP Guide (15th Edition)
Hong Kong Master GAAP Guide (15th Edition)

List Price: HKD 1,500.00

HKD 1,455.00 Save HKD 45.00 (3%)

Hong Kong Company Secretary's Practice Manual (4th Edition)
Hong Kong Company Secretary's Practice Manual (4th Edition)

List Price: HKD 999.00

HKD 969.03 Save HKD 29.97 (3%)

PwC Manual of Accounting IFRS 2018 Set
PwC Manual of Accounting IFRS 2018 Set

List Price: HKD 1,860.00

HKD 1,804.20 Save HKD 55.80 (3%)

Deloitte iGAAP 2018: International IFRS Pack
Deloitte iGAAP 2018: International IFRS Pack

List Price: HKD 2,430.00

HKD 880.00 Save HKD 1,550.00 (64%)

Individual Income Tax Planning for Expatriates in China, 6th Edition
Individual Income Tax Planning for Expatriates in China, 6th Edition

List Price: HKD 1,280.00

HKD 1,241.60 Save HKD 38.40 (3%)

Hong Kong Company Secretary Checklist
Hong Kong Company Secretary Checklist

List Price: HKD 788.00

HKD 764.36 Save HKD 23.64 (3%)

China Master Tax Guide 2016/17 (13th Edition)
China Master Tax Guide 2016/17 (13th Edition)

List Price: HKD 980.00

HKD 950.60 Save HKD 29.40 (3%)

A Practical Guide to Tax Audit and Investigation in Hong Kong
A Practical Guide to Tax Audit and Investigation in Hong Kong

List Price: HKD 750.00

HKD 375.00 Save HKD 375.00 (50%)

The Hong Kong Company Secretary's Handbook: Practice and Procedure (10th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (10th Edition)

List Price: HKD 453.00

HKD 439.41 Save HKD 13.59 (3%)

Financial Reporting in Hong Kong 2015/16 (SME Edition)
Financial Reporting in Hong Kong 2015/16 (SME Edition)

List Price: HKD 1,250.00

HKD 1,212.50 Save HKD 37.50 (3%)

International Taxation: Law and Practice in Hong Kong and China
International Taxation: Law and Practice in Hong Kong and China

List Price: HKD 980.00

HKD 950.60 Save HKD 29.40 (3%)

Concise Guide: Compliance and Company Secretarial Practice of Hong Kong Private Companies
Concise Guide: Compliance and Company Secretarial Practice of Hong Kong Private Companies

List Price: HKD 2,388.00

HKD 2,316.36 Save HKD 71.64 (3%)

Compliance and Company Secretarial Practice of Hong Kong Listed Companies
Compliance and Company Secretarial Practice of Hong Kong Listed Companies

List Price: HKD 1,270.00

HKD 1,231.90 Save HKD 38.10 (3%)