Hidden dividend distribution & hidden capital contributions - 2nd edition
Disponibilité: En rupture de stock - dipsonible dans 10 jours ouvrés
- Catégories: Droit Luxembourgeois
- Editeur: LEGITECH EDITIONS
- ISBN: 9782919814947
- Date de publication: 28/11/2023
- Reliure: Paperback
- Nombre de pages: 576
Résumé
Table des matières
I. Introduction
1. Overview
2. The concept of hidden dividend distribution
3. The concept of hidden Capital contribution
4. Article 56 of the LITL (Associated enterprises)
5. Hierarchy of norms
II. Hidden dividend distributions
1. Overview
2. Characteristics of hidden dividend distributions
3. Tax treatment of hidden dividend distributions
4. Cross-border situations
5. Case studies
III. Hidden capital contributions
1. Overview
2. Characteristics of hidden capital contributions
3. Luxembourg tax treatment of hidden capital contributions
4. Cross-border situations
5. Case studies
IV. Triangular Cases
1. Overview
2. Chain transactions
3. Transactions involving sister companies
4. Transactions involving related parties of individual shareholders
V. Practical case studies
1. Overview
2. The multinational group
3. The real estate fund
4. The finance company
5. A wealthy family