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Books on the topic 'Dividends Taxation Law and legislation Australia'

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Published: 4 June 2021
Last updated: 8 February 2022

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1

Marks, Bernard. Corporate taxation in Australia: Distributions and imputation. North Ryde, N.S.W: CCH Australia, 1990.

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2

Butler, Michael. Australian federal company taxation. Sydney: Butterworths, 1994.

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3

Scholtz, Wouter. Australian corporate taxation: Dividends, imputation, reorganisations, liquidations, losses. Melbourne, Australia: Longman Business & Professional, 1995.

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4

Lehmann, Geoffrey. Taxation law in Australia. 5th ed. North Ryde, NSW: Australian Tax Practice, 1998.

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5

Lehmann, Geoffrey. Taxation law in Australia. 3rd ed. Sydney: Butterworths, 1994.

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6

Lehmann, Geoffrey. Taxation law in Australia. Sydney: Butterworths, 1989.

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7

Lehmann, Geoffrey. Taxation law in Australia. 4th ed. Sydney: LBC Information Services, 1996.

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8

Understanding corporate/shareholder taxation. Houston, Tex: John Marshall Pub. Co., 1989.

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9

Ryynänen, Olli. Förtäckt dividend i beskattning =: The taxation of constructive dividends. Helsingfors: Swedish School of Economics and Business Administration, 1996.

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10

Schneider, Daniel M. Taxation of dividends and corporate distributions: Practice and planning. Boston, MA: Warren, Gorham & Lamont, 1995.

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11

International Bureau of Fiscal Documentation, ed. Taxation of intercompany dividends under tax treaties and EU law. Amsterdam, The Netherlands: IBFD, 2012.

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12

Zi ben ruo hua shui zhi yan jiu: Study on thin capitalization rules. Beijing: Ke xue chu ban she, 2013.

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13

Pistone, Antonio. La tassazione degli utili distribuiti e la thin capitalization: Profili internazionali e comparati. Padova: CEDAM, 1994.

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14

Chetty, Raj. Do dividend payments respond to taxes?: Preliminary evidence from the 2003 dividend tax cut. Cambridge, MA: National Bureau of Economic Research, 2004.

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15

Untersander, Oliver. Kapitalrückzahlungsprinzip im schweizerischen Steuerrecht. Zürich: Schulthess, 2003.

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16

Machancoses, Esther G. La tributación de los beneficios percibidos por las matrices españolas procedentes de las filiales en el extranjero. Cizur Menor, Navarra: Aranzadi, 2002.

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17

Taxation Institute of Australia. National Convention. Taxation Institute of Australia: Consolidation or change. North Ryde, NSW: Published on behalf of the Taxation Institute of Australia by Butterworths, 1988.

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18

The law of superannuation in Australia. Sydney: Nad Nominees, 1985.

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19

Gläser, Lars. Handbuch der EU-Quellensteuer: Leitfaden für Wissenschaft und Praxis. Wien: Linde, 2006.

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20

Widmer, Anne. La reduction pour participations ("privilege holding"). Geneve: Helbing & Lichtenhahn, 2002.

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21

Mayer, Stefan. Wirtschaftliches Eigentum an Kapitalgesellschaftsanteilen. Aachen: Shaker, 2003.

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22

Buyer, Christoph. Gewinn und Kapital: Die Rückgewähr von verdeckten und sonst fehlerhaften Gewinnausschüttungen im Handels- und Steuerrecht. Stuttgart: Schäffer, 1989.

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23

Taxation of primary producers in Australia. 2nd ed. North Ryde, N.S.W: CCH Australia, 1985.

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24

International tax law concept of dividend. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2010.

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25

Canada. Dept. of Finance. Legislation on preferred share financing tabled. [Ottawa, Ont.]: The Dept., 1987.

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26

UCITS and taxation: Towards harmonization of the taxation of UCITS. Austin: Wolters Kluwer Law & Business, 2009.

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27

American Institute of Certified Public Accountants. Tax Division. Integration of the corporate and shareholder tax systems. New York, NY: The Institute, 1993.

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28

Kellough, Howard J. Taxation of private corporations and their shareholders. 2nd ed. Toronto, Canada: Canadian Tax Foundation, 1992.

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29

Kellough, Howard J. Taxation of private corporations and their shareholders. 3rd ed. Toronto: Canadian Tax Foundation, 1999.

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30

Canada. Dept. of Finance. Legislative proposals and explanatory notes relating to income tax: Dividend taxation. Ottawa: Dept. of Finance, Canada, 2006.

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31

García, José Ramón Ruiz. La deducción por dividendos en el sistema tributario español. Madrid, España: Editorial Civitas, 1991.

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32

Bongaarts, P. J. M. Het fiscale regime voor beleggingsinstellingen. 2nd ed. Deventer: Kluwer, 1993.

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33

Gjems-Onstad, Ole. Risk-reglene. [Oslo]: Ad notam Gyldendal, 1994.

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34

Leuch, Christoph. Praxis-Kommentar zum Berner Steuergesetz: Artikel 1 bis 125. Muri-Bern: Cosmos, 2006.

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35

Scholtz, Rolf-Detlev. Steuerabzug bei Kapitalerträgen: Mit einem Ausblick auf die geplante Quellensteuer. Bielefeld: E. Schmidt, 1988.

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36

Het regime voor de fiscale beleggingsinstelling. Deventer: Kluwer, 2012.

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37

Matthiesen, Sven. Finanzinnovationen und Besteuerung: Ein internationaler Vergleich. Aachen: Shaker, 1999.

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38

Walker, John. Business operations in Australia. [Washington, D.C.]: Tax Management Inc., 2006.

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39

Understanding fringe benefits tax in Australia. North Ryde, N.S.W: CCH Australia, 1986.

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40

Lissi, Alberto. Steuerfolgen von Gewinnausschüttungen schweizerischer Kapitalgesellschaften im internationalen Konzernverhältnis. Zürich: Schulthess, 2007.

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41

Gjems-Onstad, Ole. Delingsreglene. [Oslo]: Ad notam Gyldendal, 1993.

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42

Finance, Canada Dept of. Legislative proposals and explanatory notes relating to income tax. Ottawa: Dept. of Finance, Canada, 2000.

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43

Janssen, Bernhard. Verdeckte Gewinnausschüttungen: Handbuch für den Praktiker : Checklisten zur vGA-Prüfung, zahlreiche Fallbeispiele, Beratungshinweise und Gestaltungstipps, Vertragsmuster und Musterformulierungen zur Vermeidung von vGA's. Herne: NWB, 2013.

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44

Canada. Dept. of Finance. Legislative proposals and explanatory notes relating to income tax. Ottawa: Dept. of Finance, Canada, 1999.

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45

Canada. Dept. of Finance. Legislative proposals and explanatory notes relating to income tax. Ottawa: Dept. of Finance, Canada, 1999.

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46

Die verdeckte Gewinnausschüttung im Körperschaftsteuerrecht: Erfassung, Voraussetzungen, Rechtsfolgen, Rückgängigmachung. Köln: O. Schmidt, 1986.

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47

Finance, Canada Dept of. Legislative proposals and explanatory notes relating to income tax. Ottawa: Dept. of Finance, Canada, 1998.

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48

Canada. Dept. of Finance. Legislative proposals and explanatory notes relating to income tax. Ottawa: Dept. of Finance, Canada, 2002.

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49

Ernst, Markus. Gesellschafter-Fremdfinanzierung im deutschen und U.S.-amerikanischen Steuerrecht: Darstellung, Analyse und Vorschlag einer systemgerechten Neukonzeption. Berlin: Duncker & Humblot, 2010.

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50

Fiedler, Stefan. Verdeckte Vermögensverlagerungen bei Kapitalgesellschaften: Zivilrechtlicher Ausgleich und Konsequenzen für die Besteuerung verdeckter Gewinnausschüttungen. Köln: O. Schmidt, 1994.

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