The Resource Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen

Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen

Label
Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen
Title
Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen
Creator
Subject
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
Instantiates
Publication
Label
Eénjurisdictionele- of overalltoepassing van EG-verboden op bronheffingen
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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