Taxation of cross-border dividends paid to individuals from an EU perspective : positive and negative integration / Erwin Nijkeuter.
نوع المادة :![نص](/opac-tmpl/lib/famfamfam/BK.png)
- text
- unmediated
- volume
- 9789041140814
- 9041140816
- KJE7114 .N55 2012
نوع المادة | المكتبة الحالية | رقم الطلب | رقم النسخة | حالة | تاريخ الإستحقاق | الباركود | |
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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 | ||
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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)
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 / | KJE7198 .S63 2012 EU freedoms, non-EU countries and company taxation / |
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.