Principles for the determination of the income and capital of permanent establishments and their applications to banks, insurance companies and other financial institutions Principes de détermination du revenu et du capital des établissements stables: application aux banques, compagnies d'assurances et autres institutions financières Grundsätze der Einkunfts- und Vermögensermittlung bei Betriebsstätten sowie ihre Anwendung auf Banken Versicherungen und andere Finanzinstitutionen Principios para determinar el ingreso y el capital adscrito de los establecimientos permanentes y su aplicación a los bancos, aseguradoras y a otras instituciones financieras

著者

書誌事項

Principles for the determination of the income and capital of permanent establishments and their applications to banks, insurance companies and other financial institutions = Principes de détermination du revenu et du capital des établissements stables: application aux banques, compagnies d'assurances et autres institutions financières = Grundsätze der Einkunfts- und Vermögensermittlung bei Betriebsstätten sowie ihre Anwendung auf Banken Versicherungen und andere Finanzinstitutionen = Principios para determinar el ingreso y el capital adscrito de los establecimientos permanentes y su aplicación a los bancos, aseguradoras y a otras instituciones financieras

（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, v. 81a ; subject 1）

International Fiscal Association, c1996

注記

"50th Congress of the International Fiscal Association, Geneva, 1996"--Half t.p.

English, French, German and Spanish

Includes bibliographical references

内容説明・目次

内容説明

This volume deals with the tax problems tied to thin capitalization. Partners in a company who are not residents of the same country as the company usually have the possibility of financing the company through equity or debt capital. Taxation of earnings (either dividends or interest) varies considerably depending on the national laws of the States in question and on double taxation agreements. In general, as far as the distribution of earnings is concerned, dividends are non-deductible and are subject to a withholding tax, whereas interest is tax-deductible and is not subject to a withholding tax. Thus, taxation of the different financing modes has a significant impact on tax planning and the profits of the company and partners and on the tax revenue of the States concerned. Consequently, there are internal and tax treaty measures in several countries on financing using little equity and a great deal of debt capital (thin capitalization).

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA30238060
• ISBN:
  • 9041102140
• 出版国コード: ne
• タイトル言語コード: eng
• 本文言語コード: engfregerspa
• 出版地: Rotterdam
• ページ数/冊数: 844p
• 大きさ: 23 cm
• 分類:
  • DC20 : 336.3094
• 件名:
  • LCSH : Fiscal policy -- Europe
• 親書誌ID:
  • BA00705870