International Dividends (to Parent company)

Cross-border Dividends

Didn't find your answer?

https://www.taxation.co.uk/articles/2011-03-23-22151-corporate-question

 

Found this useful article on how a dividend from a foreign company is to be treated in the hands of a UK corporate shareholder.

 

I'd be grateful of any other recommended links/literature which discuss tax implications of international corporate dividends for the parent and the subsidiary.

Thanks in advance.

Replies (2)

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By ms998
11th May 2020 11:27

Whats the problem you are trying to solve? That article talks through the major considerations.

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Replying to ms998:
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By [email protected]
11th May 2020 16:17

The article is a good start.

I'm looking for more worked examples, where the traits of the scenario (shareholding, control, size etc) alter the outcome, i.e. resultant tax expense and credit, alongside references to relevant legislation.

Is "Tolley's International Tax Planning" something you're familiar with?

For the implications of dividends on presentation, I've read this too:

https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-9/pwc-il...

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