The Resource Kapitalverkehrsfreiheit für Outbound-Dividenden = Free movement of capital for outbound dividends

Kapitalverkehrsfreiheit für Outbound-Dividenden = Free movement of capital for outbound dividends

Label
Kapitalverkehrsfreiheit für Outbound-Dividenden = Free movement of capital for outbound dividends
Title
Kapitalverkehrsfreiheit für Outbound-Dividenden = Free movement of capital for outbound dividends
Creator
Subject
Language
eng
Summary
It is recognized that a dividend taxation must consider two aspects: Profits distributed by companies are subject first to corporate tax at the level of the company distributing the dividends and additionally to income tax in the hands of the shareholders. In order to avoid a financial double load from dividends, Germany introduced the so-called "half income procedure" in 2001. There are heavy doubts that this procedure is compatible with EC Law as far as non-resident shareholders are concerned. The forthcoming decision in the case Denkavit will bring further clarification
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 16 (2006),
http://library.link/vocab/creatorName
Jochum, H
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • dividend
  • fundamental freedoms
  • half income system
Label
Kapitalverkehrsfreiheit für Outbound-Dividenden = Free movement of capital for outbound dividends
Instantiates
Publication
Label
Kapitalverkehrsfreiheit für Outbound-Dividenden = Free movement of capital for outbound dividends
Publication

Library Locations

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