The Resource France exempts dividends paid to selected UCITS from dividend withholding tax

France exempts dividends paid to selected UCITS from dividend withholding tax

Label
France exempts dividends paid to selected UCITS from dividend withholding tax
Title
France exempts dividends paid to selected UCITS from dividend withholding tax
Creator
Subject
Summary
This white paper analyses the conditions pursuant to which French-source dividends paid to a UCITS are exempt from withholding tax. The authors comment on ECJ case FIM Santander and others (Case C-338/11) and make some practical recommendations
http://library.link/vocab/creatorName
  • Gaoua, N
  • Pakarinen, L
Geographic coverage
  • European Union
  • Europe
Language note
English
Series statement
IBFD White papers
http://library.link/vocab/subjectName
  • ECJ case law
  • exemption
  • dividend withholding tax
  • fundamental freedoms
Label
France exempts dividends paid to selected UCITS from dividend withholding tax
Instantiates
Publication
Extent
2 p.
Form of item
regular print reproduction
Label
France exempts dividends paid to selected UCITS from dividend withholding tax
Publication
Extent
2 p.
Form of item
regular print reproduction

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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