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 |
Browsing UAE Federation Library | مكتبة اتحاد الإمارات shelves, Shelving location: General Collection | المجموعات العامة إغلاق مستعرض الرف(يخفي مستعرض الرف)
KJE6964 .H68 2012 Competition law and regulation of the EU electronic communications sector : a comparative legal approach / | KJE7105 .T47 2012 European tax law / | KJE7105 .T47 2012 European tax law / | KJE7114 .N55 2012 Taxation of cross-border dividends paid to individuals from an EU perspective : positive and negative integration / | KJE7114 .N55 2012 Taxation of cross-border dividends paid to individuals from an EU perspective : positive and negative integration / | KJE7198.A8 C33 2012 CCCTB : selected issues / | KJE7198.A8 C33 2012 CCCTB : selected issues / |
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.