The Resource Dividend withholding tax and investment funds

Dividend withholding tax and investment funds

Label
Dividend withholding tax and investment funds
Title
Dividend withholding tax and investment funds
Creator
Subject
Language
eng
Summary
The recent decision of the European Court of Justice in the case of Santander declares the deduction of withholding tax on French source dividends paid to non-French investments funds as discriminatory. The authors discuss the likely consequences arising out of this decision, including a possible introduction of a new tax to compensate for the expected suppression of withholding tax on dividend distributions to foreign investment funds. This article looks at the (I) background of the Santander case, (II) the questions raised before the French Supreme Court, (III) opinion of the Conseil d'Etat, (IV) differential tax treatment of resident and non-resident investment vehicles, (V) decision by the European Court of Justice and (VI) the conclusion
Citation source
In: Tax planning international : European tax service. - London. - Vol. 14 (2012),
http://library.link/vocab/creatorName
Rontani, F
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • dividend withholding tax
  • non-resident
  • foreign investment fund
Label
Dividend withholding tax and investment funds
Instantiates
Publication
Label
Dividend withholding tax and investment funds
Publication

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