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HIDDEN DIVIDEND DISTRIBUTIONS AND HIDDEN CAPITAL CONTRIBUTIONS
2011-11-01

Auteur: Oliver R. Hoor
Verschenen op: 2011-11-01
Prijs: 40.00
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 This book offers a one-of-a-kind, practical insight into the tax treatment of hidden dividend distributions and hidden capital contributions and is set against the backdrop of Luxembourg tax law. Charts, case studies, overviews and checklists aid the reader in identifying and assessing the numerous cases in which hidden dividend distributions and hidden capital contributionsarise. The analysis has been extended to cover the most complex of cases including triangular cases, where advantages are shifted between a company and a related party of a shareholder.

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The use of the hidden dividend distribution and hidden capital contribution concepts as a means to preserve arm\\\'s length conditions is undisputed. Consequently, these concepts play a crucial role in Luxembourg transfer pricing rules.

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The contents of this book will inspire anybody with a general interest in taxation from the novice to the most experienced tax practitioner.

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