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Tax Management International Forum discusses the definition and taxation of dividends

The Tax Management International Forum convened in Paris on Apr 20, 2007, under the chairmanship of Leonard Silverstein of Buchanan Ingersoll & Rooney PC, Washington, DC, to discuss the nature of dividends under the income tax laws of the countries represented at the meeting and how dividends are ta... Full description

Journal Title: Tax Management International Journal 2007-07-13, Vol.36 (7), p.311
Main Author: Webb, Nicholas C
Format: Electronic Article Electronic Article
Language: English
Subjects:
Quelle: Alma/SFX Local Collection
Publisher: Washington: Bureau of National Affairs, Inc
ID: ISSN: 0090-4600
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title: Tax Management International Forum discusses the definition and taxation of dividends
format: Article
creator:
  • Webb, Nicholas C
subjects:
  • Capital gains
  • Conferences, meetings and seminars
  • Corporate income tax
  • Corporate income taxes
  • Corporate taxes
  • Dividends
  • Double taxation
  • Fiscal policy
  • Foreign tax credits
  • Income taxes
  • International taxation
  • Stockholders
  • Tax rates
  • Taxable income
  • Taxation
ispartof: Tax Management International Journal, 2007-07-13, Vol.36 (7), p.311
description: The Tax Management International Forum convened in Paris on Apr 20, 2007, under the chairmanship of Leonard Silverstein of Buchanan Ingersoll & Rooney PC, Washington, DC, to discuss the nature of dividends under the income tax laws of the countries represented at the meeting and how dividends are taxed under those laws. The more familiar US/European divide emerged when the discussion turned to the fundamental question of what constitutes a dividend for tax purposes. In general, Chinese resident individual shareholders are currently taxable at the rate of 20% on dividends received from both Chinese and non-Chinese enterprises. In the UK, the income tax concept of a dividend is not linked to profits at all. Indeed, under the relevant provision, UK income tax is charged not only on dividends but also on "other distributions." Unlike Germany and Spain, Italy does have a definition of a dividend for tax purposes.
language: eng
source: Alma/SFX Local Collection
identifier: ISSN: 0090-4600
fulltext: fulltext
issn:
  • 0090-4600
  • 1544-0761
url: Link


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descriptionThe Tax Management International Forum convened in Paris on Apr 20, 2007, under the chairmanship of Leonard Silverstein of Buchanan Ingersoll & Rooney PC, Washington, DC, to discuss the nature of dividends under the income tax laws of the countries represented at the meeting and how dividends are taxed under those laws. The more familiar US/European divide emerged when the discussion turned to the fundamental question of what constitutes a dividend for tax purposes. In general, Chinese resident individual shareholders are currently taxable at the rate of 20% on dividends received from both Chinese and non-Chinese enterprises. In the UK, the income tax concept of a dividend is not linked to profits at all. Indeed, under the relevant provision, UK income tax is charged not only on dividends but also on "other distributions." Unlike Germany and Spain, Italy does have a definition of a dividend for tax purposes.
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subjectCapital gains ; Conferences, meetings and seminars ; Corporate income tax ; Corporate income taxes ; Corporate taxes ; Dividends ; Double taxation ; Fiscal policy ; Foreign tax credits ; Income taxes ; International taxation ; Stockholders ; Tax rates ; Taxable income ; Taxation
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abstractThe Tax Management International Forum convened in Paris on Apr 20, 2007, under the chairmanship of Leonard Silverstein of Buchanan Ingersoll & Rooney PC, Washington, DC, to discuss the nature of dividends under the income tax laws of the countries represented at the meeting and how dividends are taxed under those laws. The more familiar US/European divide emerged when the discussion turned to the fundamental question of what constitutes a dividend for tax purposes. In general, Chinese resident individual shareholders are currently taxable at the rate of 20% on dividends received from both Chinese and non-Chinese enterprises. In the UK, the income tax concept of a dividend is not linked to profits at all. Indeed, under the relevant provision, UK income tax is charged not only on dividends but also on "other distributions." Unlike Germany and Spain, Italy does have a definition of a dividend for tax purposes.
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