Download or read book The International Tax Law Concept of Dividend written by Marjaana Helminen and published by Kluwer Law International B.V.. This book was released on 2017-05-02 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: The distribution of profits between corporations resident in different jurisdictions gives rise to both significant tax planning opportunities and tax risks. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. The OECD BEPS project has only increased the relevance. This unique work discusses the international tax law rules determining which transactions may be classified and taxed as dividends and how possible classification conflicts may be resolved. The author examines the tax classification of various inter-corporate transactions, including: – Payments made under dividend-stripping arrangements. – Fictitious profit distributions. – Economic benefits in the context of transfer pricing. – Returns on debt-equity hybrids. – Interest payments in thin capitalization situations and distributions following liquidation. The analysis of each transaction refers to international tax law. Most weight is given to tax treaties and EU tax law, including the BEPS development. The approaches adopted in different states’ national tax law are covered by a more general analysis. The comprehensive coverage and the practical nature of The International Tax Law Concept of Dividend make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.
Download or read book The Dividend Concept in International Tax Law Dividend Payments Between Corporate Entities written by Marjaana Helminen and published by Springer. This book was released on 1999-12-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational enterprises. As cross-border transactions between corporations grow in number and complexity, the question of how a profit distribution is classified for corporate income tax purposes becomes increasingly important, particularly in the context of issues such as double taxation, non-taxation and tax neutrality. This unique and practical work covers the rules determining which transactions may be classified and therefore taxed as dividend income and how classification conflicts may be resolved. The author examines the classification of various inter-corporate transactions, including: payments made under dividend-stripping arrangements fictitious profit distributions economic benefits in the context of transfer pricing returns on debt-equity hybrids interest payments in thin capitalisation situations and distributions following liquidation The analysis of each transaction refers to international tax law, including tax treaties, European tax law and the domestic tax law of Finland, Germany, Sweden and the United States. The comprehensive coverage and practical nature of The Dividend Concept in International Tax Law make it an essential acquisition for tax practitioners, researchers and tax libraries worldwide.
Download or read book Paying dividends written by United States. Congress. House. Committee on Financial Services. Subcommittee on Oversight and Investigations and published by . This book was released on 2003 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Planning for Dividends written by Lee Hadnum and published by CreateSpace. This book was released on 2014-01-08 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the highest income tax rate now 45%, and a maximum effective tax rate on dividends of 30.55%, any planning opportunities to reduce this can be very attractive. In this guide we look at precisely how UK and foreign dividends are taxed before covering some of the key tax planning opportunities available. One of the simplest and most effective ways to avoid or reduce income tax on dividends is to spread the income amongst your Spouse or Children. This is fully covered in this guide. Investing in equities via an ISA can also be highly attractive, as can using EIS and VCT investments to reduce income tax. Non UK domiciliaries have a number of options and their tax treatment differs from other UK residents when they receive foreign dividends. All of these issues, and more are covered in this guide. Contents include: How Dividends Are Taxed This includes a detailed explanation of how income tax applies to dividends, gross & net dividends, the 1/9 tax credit and how dividends are taxed along with other income at various income levels for 2013/2014. Dividend Splitting/Shifting Transferring dividends to another person to utilise their personal allowance, basic rate bands and/or CGT exemption can be attractive. We look at when and how you can do this in detail. Using a Company To Avoid Income Tax on Dividends Individuals can be taxed on dividends at up to 30.55%, whereas companies can usually receive dividends free of tax. We look at how you can use company ownership to reduce tax on your dividends. Using ISA's To Reduce Tax ISA's are one of the most effective tax planning structures for small investors. We look at how you can maximise the benefits from these often overlooked wrappers. Using Tax Shelters: VCT and EIS Shares EIS and VCT schemes can provide significant income tax and capital gains tax benefits. We show you how to use these to slash your UK tax bill. Extracting Dividends Whilst Non UK Resident Non-residents have a number of very attractive tax reliefs available to them, however, changes from April 2013 have now made avoiding tax on UK dividends more complex. We look at how and when non-residents can avoid tax on UK dividends. Tax Treatment of Foreign Dividends Dividends from overseas companies are subject to separate tax provisions. We look at how these apply. Tax Planning For Non UK Domiciliaries Receiving Foreign Dividends. Non UK domiciliaries ("Non doms") can often avoid tax on foreign dividends by using the remittance basis. We look at how non doms can structure their affairs to reduce or avoid tax on dividends. Dividend Waivers Dividend waivers can be used to allocate profits to specific shareholders to take account of lower tax rates. However, their are a number of factors to take into account before dividend waivers can be used effectively. About The Author The Author of "Tax Planning For Dividends" is Lee Hadnum. Lee is a rarity among tax advisers having both legal and chartered accountant qualifications. After qualifying a prize winner in the Institute of Chartered Accountants exams, he also went on to become a chartered tax adviser (CTA).He worked in Ernst & Youngs Entrepreneurial Services department for a number of years before setting up his own tax planning practice. He is now a full time tax author.
Download or read book Tax Planning for Corporations and Shareholders written by Zolman Cavitch and published by International Institute of Technology, Incorporated. This book was released on 1992 with total page 1312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dividend Tax Planning How to Prepare for the 2016 17 Tax Increase written by Carl Bayley and published by Taxcafe UK Limited. This book was released on 2015-09-16 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the July 2015 Budget it was announced that the tax treatment of dividends will be completely changed at the start of the 2016/17 tax year on 6 April 2016. Dividend tax credits will be abolished, so it will no longer be necessary to gross up your dividends to calculate your tax. All tax calculations will work with the amount of dividend actually paid and will therefore be a lot simpler. That's the good news. The bad news is that new tax rates for dividends have been announced that are 7.5% higher than the existing rates. The first 5,000 of dividend income will, however, be tax free thanks to a new "dividend allowance." This guide explains how dividends will be taxed next year and what action you should take this year to reduce your tax. In particular, we examine whether company owners should pay themselves a bigger dividend this year before the tax rates go up and how much tax you are likely to save."
Download or read book Taxation of Dividends and Corporate Distributions written by Daniel M. Schneider and published by Warren Gorham & Lamont. This book was released on 1995-01-01 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Handbook on Corporate Distributions and Dividends written by D. Larry Crumbley and published by Prentice Hall. This book was released on 1981 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding Dividend Imputation written by Nicholas Edwin Renton and published by . This book was released on 1991 with total page 107 pages. Available in PDF, EPUB and Kindle. Book excerpt: This non-technical guide for investors both large and small explains the advantages of dividend imputation for tax planning. Renton also discusses the effect of imputation on economic activity and Government revenues.
Download or read book Salary Versus Dividends written by Carl Bayley and published by . This book was released on 2010-09 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique tax guide reveals how company directors can save thousands in tax by choosing the best mix of salary, bonus and dividends. Other options, like directors loans, have recently opened up, giving company directors the chance to make massive tax savings through the timing and structure of their pay. This guide shows you how to reduce ALL the taxes you face as a company owner: income tax, national insurance, corporation tax and capital gains tax. It is essential reading for anyone who runs a limited company. It is also essential reading for sole traders and partnerships who want to know how much tax they can save by setting up a company. The book contains all tax changes announced in the most recent Budget and tells you exactly what to do in almost every situation, including the best strategies for directors with spouses, partners, or children; the best strategies for family companies; and the best strategies for those who want to reinvest profits and grow their company.
Download or read book Tax Planning Strategies written by and published by . This book was released on 2004 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Salary Versus Dividends Other Tax Efficient Profit Extraction Strategies 2024 25 written by Carl Bayley and published by . This book was released on 2024-09-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publication date: September 2024 - Plain English guide with dozens of examples and tax planning tips. Now in its 25th edition, Salary versus Dividends is essential reading for ALL company owners and directors. It tells you how to choose the best mix of salary and dividends for YOU (the answer varies from person to person and from company to company). The latest edition contains lots of new information such as when it may be better to take most of your income as salary - recent changes have made this scenario steadily more common. The guide also contains fully updated information on the best alternative profit extraction techniques: Directors loans - how they can be used to defer tax for an extra two years and sometimes to save tax. Pension contributions - Why company pension contributions are better than dividends. Rental income - Why paying yourself rental income is better than dividends. Interest income - How to pay yourself up to £6,000 tax-free. Charity - Who should donate: you or the company? Capital Gains - How to pay 10% tax when you sell or wind up your company. There's also information on splitting income with your spouse and children and other tax saving strategies.
Download or read book Tax Planning and Investment Responses to Dividend Taxation written by Aliisa Koivisto and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Executive Guide to Federal Income Tax Planning for Life Insurance Companies written by Joseph L. Pfeister and published by . This book was released on 1981 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Salary Versus Dividends Other Tax Efficient Profit Extraction Strategies 2021 22 written by Nick Braun and published by . This book was released on 2021-06-02 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publication date: June 2021 - Plain English guide with dozens of examples and tax planning tips. Now in its 22nd edition, Salary versus Dividends is essential reading for ALL company owners and directors. It tells you everything you need to know about paying yourself the most tax efficient mix of salary and dividends. This year's edition contains full details of the corporation tax increase and the new company tax rules announced in the March 2021 Budget. We explain how these new rules will affect your tax planning. The guide also contains fully updated information on the best alternative profit extraction techniques: Directors loans - how they can be used to defer tax for an extra two years and sometimes to avoid tax altogether. Pension contributions - Why company pension contributions are better than dividends. And why you should consider postponing them. Rental income - Why rent is now better than dividends in many cases. Interest income - How company owners can pay themselves up to £6,000 tax-free. Cars and motoring costs - a Plain English guide to the tax rules. Charity - Who should donate: you or the company? Capital Gains - How to pay 10% tax when you sell or wind up your company; How to pay 0% tax when you sell your company to an employee ownership trust. These alternative techniques will become a lot more attractive when corporation tax increases. There's also information on splitting income with your spouse and children and other tax saving strategies.
Download or read book Strategic Corporate Tax Planning written by John E. Karayan and published by John Wiley & Sons. This book was released on 2002-10-02 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: A corporate guide to understanding the basic tax implications ofeveryday business Organized to cover the tax implications of transactions as theyoccur through a company's life cycle, the basic principles of taxmanagement are applied through the use of case studies thatsimulate a variety of real-world marketplace conditions.Value-added and financial reporting effects of tax management arediscussed, as well as country-specific tax rules, and cross-bordertransactions. John E. Karayan, JD, PhD (Glendale, CA), is a professor atCalifornia State Polytechnic University, Pomona. He is also apartner in the law firm of Bond Karayan. Charles W. Swenson, PhD (Pasadena, CA), is a professor atthe University of Southern California, Los Angeles, where heteaches a number of courses in accounting and taxation. Over the years, financial professionals around the world havelooked to the Wiley Finance series and its wide array ofbestselling books for the knowledge, insights, and techniques thatare essential to success in financial markets. As the pace ofchange in financial markets and instruments quickens, Wiley Financecontinues to respond. With critically acclaimed books by leadingthinkers on value investing, risk management, asset allocation, andmany other critical subjects, the Wiley Finance series provides thefinancial community with information they want. Written to provideprofessionals and individuals with the most current thinking fromthe best minds in the industry, it is no wonder that the WileyFinance series is the first and last stop for financialprofessionals looking to increase their financial expertise.
Download or read book Tax Planning Strategies written by CCH Editorial Staff and published by CCH Incorporated. This book was released on 2006 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers tax planning Strategies for individuals and Families.
