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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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UK Public Holiday Monday 28th May

Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual credit cards will not be charged until the order is processed and ready to despatch.

Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.

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International Aspects of Thin Capitalization

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ISBN13: 9789041102140
ISBN: 9041102140
Published: November 2002
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Paperback
Price: £111.50

Despatched in 11 to 13 days.

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).

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