International tax law concept of dividend

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 -- Fictive distributions as a dividend -- Classification of economic benefits from corporations to their shareholders in the form of transfer prices -- Classification of return on debt-equity hybrids -- Classification of interest in thin capitalization situations -- Classification of liquidation distributions -- Concluding remarks