Hidden dividend distribution & hidden capital contributions - 2nd edition
Availability: Out of stock - available in 10 open days
- Categories: Droit Luxembourgeois
- Publisher: LEGITECH EDITIONS
- ISBN: 9782919814947
- Publication Date: 28/11/2023
- Binding: Paperback
- Number of pages: 576
Summary
Table of contents
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