The Resource Cross-border repatriation of dividends : tax neutral in the European Union?

Cross-border repatriation of dividends : tax neutral in the European Union?

Label
Cross-border repatriation of dividends : tax neutral in the European Union?
Title
Cross-border repatriation of dividends : tax neutral in the European Union?
Creator
Subject
Language
eng
Summary
This article deals with the proposed changes to the Parent-Subsidiary Directive. The Directive is examined in its amended form and assessed as to what extent it achieves its objectives, especially as compared to similar reliefs available under bilateral income tax treaties. The history of the Parent-Subsidiary Directive and the context in which it arose are outlined. The article finally provides observations on the reasons for the lack of success in achieving harmonization of direct tax measures compared with indirect tax measures and on the alternating strategies of the European Union in working towards harmonization of company taxation
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 7 (2005),
http://library.link/vocab/creatorName
Bell, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • dividend
  • Parent-Subsidiary Directive
  • repatriation
  • harmonization of tax
  • double taxation relief
Label
Cross-border repatriation of dividends : tax neutral in the European Union?
Instantiates
Publication
Label
Cross-border repatriation of dividends : tax neutral in the European Union?
Publication

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