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The Definitions of Dividends and Interest in the OECD Model : Something Lost in Translation?

Avery Jones, John Francis; Baker, Philip; De Broe, Luc; … - 2023

This article analyses the meaning of the definitions of dividend and interest in the OECD Model by reference to their … historical evolution. In the dividend definition the origin of 'other corporate rights' is traced to a 1958 OEEC Working Party …. Income can fall within both definitions (dividend and interest) by being taxed as a dividend and falling within the listed …

Persistent link: https://www.econbiz.de/10014263688

Dividend imputation

Trayler, Rowan Malcolm - 1989

Persistent link: https://www.econbiz.de/10000803488

Dividend imputation calculations in an instant

Rickard, John A.; Collins, Brett - 1988

Persistent link: https://www.econbiz.de/10000776942

Resolving inequities in Australia's dividend imputation system

Taylor, Christopher John - In: Australian tax forum : a journal of taxation policy, … 12 (1995) 3, pp. 1-50

Persistent link: https://www.econbiz.de/10001214381

Implications of dividend imputation for equity pricing in New Zealand

Bowman, Robert G. - In: New Zealand economic papers 26 (1992) 2, pp. 249-260

Persistent link: https://www.econbiz.de/10001142205

Dividend Imputation or Low Company Tax?

Kingston, Geoffrey - 2015

abolishing dividend imputation were used to finance a cut in the headline rate. But this type of exercise relies on strong …

Persistent link: https://www.econbiz.de/10013022236

Dividend imputation : the New Zealand model

Hasseldine, D. J. - In: Bulletin for international fiscal documentation : … 43 (1989) 5, pp. 203-213

Behandelt werden insbesondere die Aspekte Kapitalertragssteuer, Steuererhebung, Dividende. (Inst.f.Weltwirtsch.) …

Persistent link: https://www.econbiz.de/10015138572

Welfare effect of closing loopholes in the dividend-withholding tax : the case of cum-cum and cum-ex transactions

Casi-Eberhard, Elisa; Gavrilova, Evelina; Murphy, David; … - 2022

Persistent link: https://www.econbiz.de/10013284088

Limiting Benefit Shopping : Outline of a Measure to Counter Erosion of the Dividend Tax Base in the EU

Evers, Maikel - 2011

/5, examines the measures applied by four large Member States to combat dividend tax-saving arrangements involving EU conduit … dividend conduit arrangements was not compatible with the freedom of establishment. These large EU Member States were … establishment and also consider the legislative principles to be taken into account when designing a measure to combat EU dividend …

Persistent link: https://www.econbiz.de/10013125804

Dividend withholding tax claims in the European Union

Bammens, Niels; Trippas, Dries - In: Derivatives & financial instruments 16 (2014) 1, pp. 18-27

Persistent link: https://www.econbiz.de/10010423471