عرض عادي
Taxation of cross-border dividends paid to individuals from an EU perspective : positive and negative integration / Erwin Nijkeuter.
نوع المادة :
نصالسلاسل:Foundation for European Fiscal Studies, Erasmus University Rotterdam ; 10.الناشر:Austin, Tex. : Wolters Kluwer Law and Business, [2012]تاريخ حقوق النشر: ©2012وصف:ix, 156 pages ; 24 cmنوع المحتوى:- text
- unmediated
- volume
- 9789041140814
- 9041140816
- KJE7114 .N55 2012
| نوع المادة | المكتبة الحالية | رقم الطلب | رقم النسخة | حالة | تاريخ الإستحقاق | الباركود | |
|---|---|---|---|---|---|---|---|
كتاب
|
UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | KJE7114 .N55 2012 (إستعراض الرف(يفتح أدناه)) | C.1 | Library Use Only | داخل المكتبة فقط | 30010011141056 | ||
|
كتاب
|
UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | KJE7114 .N55 2012 (إستعراض الرف(يفتح أدناه)) | C.2 | المتاح | 30010011141055 |
Includes bibliographical references.
Dividends that are distributed in a cross-border situation should not be subject to a heavier tax than dividends distributed in a purely domestic situation. Accordingly, in several cases concerning both inbound and outbound dividends, the European Court of Justice has declared national taxation to be incompatible with European freedoms. Although this case law has had significant influence on the tax systems used in the various Member States, the situation is far from resolved, and the interaction among national tax systems relating to taxation of cross-border dividends remains problematic.
