The Resource Este justificat tratamentul fiscal mai defavorabil al dividendelor primite din Uniunea Europeana?

Este justificat tratamentul fiscal mai defavorabil al dividendelor primite din Uniunea Europeana?

Label
Este justificat tratamentul fiscal mai defavorabil al dividendelor primite din Uniunea Europeana?
Title
Este justificat tratamentul fiscal mai defavorabil al dividendelor primite din Uniunea Europeana?
Creator
Subject
Language
  • rom
  • eng
Summary
The paper analyses the issue of dividends received by a Romanian legal person that holds a participation, of at least 10%, in the share capital of a legal person resident in another EU member state. It does not refer to the tax treatment of dividends provided for by the Council Directive 90/435/EEC, that was implemented in the Fiscal Code
Citation source
In: Monitorul Fiscalitatii Internationale. - Bucharest. - (2009), no. 6 ; p. 204-205
http://library.link/vocab/creatorName
Cotrut, M
Geographic coverage
  • European Union
  • Europe
Language note
Romanian
http://library.link/vocab/subjectName
  • dividend
  • fundamental freedoms
  • withholding tax
  • corporate income tax
Label
Este justificat tratamentul fiscal mai defavorabil al dividendelor primite din Uniunea Europeana?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2009/K-N/MONIFIIN/6_204-205.zip
Publication

Library Locations

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