2008-2009 341 aliens atad auslandsinvestition banksandbanking barbados beps businessenterprises canada cases charities conflictoflaws congresses corporategovernance corporations cross-borderdividend developedcountries dividend dividends dividendstripping doppelbesteuerung economicaspects economicconstitution europe europeanunioncountries eutaxlaw financialcrises foreign foreign(internationallaw) foreignincome foreigninvestment foreignrelations general germany globalfinancialcrisis globalization government greatbritain incomeclassification incometax india interest international internationalbusinessenterprises internationalcooperation internationalfinance investments investmenttaxcredit italy jurisdiction kentucky law lawandlegislation liquidation middleeast mli netherlands oregon organisationforeconomicco-operationanddevelopment partnership patents(internationallaw) planninganddevelopment policy politics savingsaccounts taxadministrationandprocedure taxation taxevasion taxincentives taxsparing taxtreaty thincapitalization trademarks(internationallaw) transferpricing treaties unitedstates wages