The Resource Austrian anti-abuse legislation and EU law : compatibility issues

Austrian anti-abuse legislation and EU law : compatibility issues

Label
Austrian anti-abuse legislation and EU law : compatibility issues
Title
Austrian anti-abuse legislation and EU law : compatibility issues
Creator
Subject
Language
eng
Summary
Dividends distributed by Austrian companies to EU parent companies may under certain conditions benefit from a withholding tax exemption. However, the application of this withholding tax exemption may be denied in accordance with Austrian anti-abuse legislation if the EU parent company does not comply with certain substance requirements
Citation source
In: Tax planning international review. - London. - Vol. 45 (2018), no. 6 ; 5 p
http://library.link/vocab/creatorName
Hoor, O.R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • EU law
  • dividend
  • parent company
  • withholding tax
  • exemption
  • substance requirements
  • Parent-Subsidiary Directive
  • fundamental freedoms
Label
Austrian anti-abuse legislation and EU law : compatibility issues
Instantiates
Publication
Label
Austrian anti-abuse legislation and EU law : compatibility issues
Publication

Library Locations

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