The Resource ACT, dividends and UK withholding tax : we are not amused

ACT, dividends and UK withholding tax : we are not amused

Label
ACT, dividends and UK withholding tax : we are not amused
Title
ACT, dividends and UK withholding tax : we are not amused
Creator
Subject
Summary
Examines whether certain aspects of the UK's imputation system contravene the EC Parent-Subsidiary Directive. Sets out the opposing views of the UK Inland Revenue and a group of Dutch multinationals which are challenging the UK position. In addition, reference is made to the Hoechst litigation
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 51 (1997),
http://library.link/vocab/creatorName
Dietz, R
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • imputation system
  • advance corporation tax
Label
ACT, dividends and UK withholding tax : we are not amused
Instantiates
Publication
Label
ACT, dividends and UK withholding tax : we are not amused
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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