This part of the topic index contains resources on the taxation of dividends and distributions. Please select the resource that you require by clicking on the relevant tab below.
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These resources are maintained, meaning that we monitor developments on a regular basis and update them as soon as possible.
|1||Cross-border dividend payments: tax||Practice notes||Maintained|
|2||Direct taxes||Practice notes||Maintained|
|3||ECJ direct tax cases: where are they now?||Practice notes||Maintained|
|4||Foreign profits of companies: tax reform||Practice notes||Maintained|
|5||Income tax: anti-avoidance and secondary liability||Practice notes||Maintained|
|6||Income tax: calculation of income profits||Practice notes||Maintained|
|7||Income tax: exemptions and reliefs||Practice notes||Maintained|
|8||Income tax: general principles||Practice notes||Maintained|
|9||Income tax: use of losses||Practice notes||Maintained|