The Resource An analysis of the Netherlands dividend withholding tax on shares - no need to abolish this tax yet?

An analysis of the Netherlands dividend withholding tax on shares - no need to abolish this tax yet?

Label
An analysis of the Netherlands dividend withholding tax on shares - no need to abolish this tax yet?
Title
An analysis of the Netherlands dividend withholding tax on shares - no need to abolish this tax yet?
Creator
Subject
Language
eng
Summary
In this article, the author provides an overview of the Netherlands Dividend Withholding Tax Act 1965 (Wet op de dividendbelasting 1965, DWTA) and utilizes a number of examples to demonstrate whether or not, and to what extent, the DWTA is "EC proof". Given that the DWTA was substantially amended from 1 January 2007 to remove prohibited constraints following European Court of Justice (ECJ) case law, some landmark ECJ rulings are also discussed
Citation source
In: European taxation. - Amsterdam. - Vol. 48 (2008),
http://library.link/vocab/creatorName
Sprundel, D.E. van
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • dividend
  • withholding tax
Label
An analysis of the Netherlands dividend withholding tax on shares - no need to abolish this tax yet?
Instantiates
Publication
Label
An analysis of the Netherlands dividend withholding tax on shares - no need to abolish this tax yet?
Publication

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