Hidden dividend distributions and hidden capital contributions ??A technical guide provides the reader with a comprehensive, in-depth analysis of hidden dividend distributions and hidden capital contributions, two concepts which are key to Luxembourg corporate income tax.rnrnJean Olinger?? Le droit fiscal demonstrates how German case law has influenced the evolution of Luxembourg income tax law. Hidden dividend distributions and hidden capital contributions are no exception. Contemporary accounts of hidden dividend distributions and hidden capital contributions have their origins in case law published by the German Reich Tax Court (Reichsfinanzhof) and have been carefully extended and refined through the years by the German Federal Tax Court (Bundesfinanzhof).rnrnThis book offers a one-of-a-kind, practical insight into the tax treatment of hidden dividend distributions and hidden capital contributions and is set against the backdrop of Luxembourg tax law. Charts, case studies, overviews and checklists aid the reader in identifying and assessing the numerous cases in which hidden dividend distributions and hidden capital contributions arise. The analysis has been extended to cover the most complex of cases including triangular cases, where advantages are shifted between a company and a related party of a shareholder. rnrnHidden dividend distributions and hidden capital contributions ??A technical guide is written on the basis of Luxembourg tax law and tax administrative practice as it stood on 1 October 2011. The contents of this book will inspire anybody with a general interest in taxation from the novice to the most experienced tax practitioner.