The Resource Is Dutch dividend withholding tax to be abolished?

Is Dutch dividend withholding tax to be abolished?

Label
Is Dutch dividend withholding tax to be abolished?
Title
Is Dutch dividend withholding tax to be abolished?
Creator
Subject
Language
eng
Summary
On September 9, 2004, the Lower Tax Court of Den Bosch ruled that the levy of Dutch dividend withholding tax ("DWT") on dividend distributions by the Dutch subsidiary of a Luxemburg parent company is in violation of EU law. If the reasoning of the Court is adopted by the Dutch Supreme Court (or by the European Court of Justice through a preliminary ruling), this could mean that in most cases the Netherlands must refrain from taxing dividend distributions by Dutch resident companies to their EU parent companies. Therefore, this ruling may have significant implications for the levy of dividend withholding tax in the Netherlands
Citation source
In: Tax planning international review. - London. - Vol. 32 (2005),
http://library.link/vocab/creatorName
  • Greeven, C-F
  • Wurzer, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
dividend withholding tax
Label
Is Dutch dividend withholding tax to be abolished?
Instantiates
Publication
Label
Is Dutch dividend withholding tax to be abolished?
Publication

Library Locations

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