The Resource Pending case filed by Dutch courts I : the Amurta case

Pending case filed by Dutch courts I : the Amurta case

Label
Pending case filed by Dutch courts I : the Amurta case
Title
Pending case filed by Dutch courts I : the Amurta case
Creator
Subject
Language
eng
Summary
This paper discusses the Amurta case (C-379/05), which deals with the question whether a dividend distribution from a Dutch resident company to its Portuguese resident 14% parent company can benefit from an exemption of dividend withholding tax
Citation source
Bound in: ECJ - recent developments in direct taxation 2007. - Wien : Linde, 2007 ; p. 139-166
http://library.link/vocab/creatorName
Kemmeren, E.C.C.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • dividend withholding tax
  • exemption
  • tax treaty
Label
Pending case filed by Dutch courts I : the Amurta case
Instantiates
Publication
Label
Pending case filed by Dutch courts I : the Amurta case
Publication

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