Taxation of Intercompany Dividends under Tax Treaties and EU Law

Guglielmo Maisto (Editor)

Risultato della ricerca: LibroOther report

Abstract

It is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of dividends and the compatibility of dividend withholding taxes are dealt with. Next, the book discusses the taxation of dividends under tax treaties, in particular focusing on the definition of “dividends” in the OECD Model Convention and the meaning of the concept of “beneficial owner” as applied to dividends. The application of domestic and agreement-based anti-abuse rules to dividends is thoroughly analysed.
Lingua originaleEnglish
EditoreIBFD
Numero di pagine1050
ISBN (stampa)9789087221393
Stato di pubblicazionePubblicato - 2012

Keywords

  • Tax
  • eu
  • law
  • treaties

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