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Tax treaty treatment of dividend related payments under share loan agreements

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Tax Treaty Treatment of Dividend Related Payments Under Share Loan Agreements

Dyppel Weber, Katja - 2023

The article analyses some of the qualification and allocation challenges that dividend related payments under share loan agreements give rise to for tax treaty purposes. The analysis is based on constructed scenarios illustrating how inconsistent domestic allocation of the dividend related...

Persistent link: https://www.econbiz.de/10014263465