The Resource Besteuerung von Zinserträgen zwischen unverbundenen Unternehmen im Quellenstaat = Cross-border interest payments to credit institutions in the source state

Besteuerung von Zinserträgen zwischen unverbundenen Unternehmen im Quellenstaat = Cross-border interest payments to credit institutions in the source state

Label
Besteuerung von Zinserträgen zwischen unverbundenen Unternehmen im Quellenstaat = Cross-border interest payments to credit institutions in the source state
Title
Besteuerung von Zinserträgen zwischen unverbundenen Unternehmen im Quellenstaat = Cross-border interest payments to credit institutions in the source state
Creator
Subject
Language
eng
Summary
This article discusses the ECJ judgement in the proceedings against Portugal regarding the taxation of interest paid to non-resident financial institutions. Following the opinion of Advocate General Kokott, the ECJ dismisses the Commission's action due to a failure to produce conclusive evidence. The author shows that certain questions remain unsolved, such as as whether an even prohibitive tax burden on non-resident credit institutions can be justified on the grounds that they are not in a situation comparable to that of resident institutions
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
http://library.link/vocab/creatorName
Pamperl, E
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • interest
  • group treatment
Label
Besteuerung von Zinserträgen zwischen unverbundenen Unternehmen im Quellenstaat = Cross-border interest payments to credit institutions in the source state
Instantiates
Publication
Label
Besteuerung von Zinserträgen zwischen unverbundenen Unternehmen im Quellenstaat = Cross-border interest payments to credit institutions in the source state
Publication

Library Locations

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