The Resource Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen
Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen
Resource Information
The item Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Research in the context of pending cases before the European Court of Justice on whether discriminatory withholding tax can be justified by the fact that a credit is granted in the residence state of the shareholder. The article considers situations in which the residence state 1) applies a participation exemption, 2) grants an indirect tax credit and an excess foreign tax credit does or does not arise, 3) also disciminates (which state slips up in that case?), and 4) as treaty override applies a switchover (from exemption to credit) if the foreign subsidiary is taxed at a low rate
- Language
- eng
- Label
- Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen
- Title
- Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen
- Language
- eng
- Summary
- Research in the context of pending cases before the European Court of Justice on whether discriminatory withholding tax can be justified by the fact that a credit is granted in the residence state of the shareholder. The article considers situations in which the residence state 1) applies a participation exemption, 2) grants an indirect tax credit and an excess foreign tax credit does or does not arise, 3) also disciminates (which state slips up in that case?), and 4) as treaty override applies a switchover (from exemption to credit) if the foreign subsidiary is taxed at a low rate
- Citation source
- In: Weekblad fiscaal recht. - Deventer. - Vol. 135 (2006),
- http://library.link/vocab/creatorName
- Wattel, P.J
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- ECJ case law
- discrimination
- justification
- residence
- withholding tax
- participation exemption
- foreign tax credit
- credit, indirect
- switchover clause
- Label
- Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen
- Label
- Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/E%C3%A9njurisdictionele--of-overalltoepassing-van/zzf76evQD_o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/E%C3%A9njurisdictionele--of-overalltoepassing-van/zzf76evQD_o/">Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/E%C3%A9njurisdictionele--of-overalltoepassing-van/zzf76evQD_o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/E%C3%A9njurisdictionele--of-overalltoepassing-van/zzf76evQD_o/">Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
