The Resource Actual recipient of income : negative developments in arbitration case law

Actual recipient of income : negative developments in arbitration case law

Label
Actual recipient of income : negative developments in arbitration case law
Title
Actual recipient of income : negative developments in arbitration case law
Creator
Subject
Language
eng
Summary
The rules concerning the "actual recipient" of income, introduced as part of the "deoffshorization" package of amendments, allow for withholding tax to be imposed on the basis of a tax audit on payments of certain types of income (dividends, interest and royalties) made from Russia to another country. A court decision published in March sheds light on how those rules might be applied in practice
Citation source
In: Tax planning international : European tax service. - London. - Vol. 18 (2016),
Geographic coverage
Europe
Language note
English
Label
Actual recipient of income : negative developments in arbitration case law
Instantiates
Publication
Label
Actual recipient of income : negative developments in arbitration case law
Publication

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      52.37366609999999 4.9336932
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