EC Tax Scene
Article Abstract:
The European Court of Justice held that the Dutch dividend withholding tax law is in conflict with the European Commission tax treaty on free movement of capital. The Dutch law requires different levels of participation for cross-border dividend distributions which restricts free movement of capital.
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2008
Tax Law, Netherlands, Interpretation and construction, Powers and duties, Tax policy, European Court of Justice
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2008
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Comment about this article or add new information about this topic:
Commission takes steps against withholding tax on outbound dividends
Article Abstract:
Withholding tax on outbound dividends was imposed by the European Commission on Finland, Austria, Italy and Germany. Details with regard to outbound dividends paid to companies and pension funds are discussed.
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
Management dynamics, Pension, health, and welfare funds, Pension Funds & Benefit Plans, Pension Funds, Dividends, Dividend Policy, Venture Analysis, Management, Taxation, Business enterprises, Company business management, Company dividends
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: Laws, regulations and rules, Government regulation, European Union. European Commission, Withholding tax
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