The Resource Quellensteuern zwischen Verfassungsrecht und Unionsrecht

Quellensteuern zwischen Verfassungsrecht und Unionsrecht

Label
Quellensteuern zwischen Verfassungsrecht und Unionsrecht
Title
Quellensteuern zwischen Verfassungsrecht und Unionsrecht
Creator
Subject
Language
  • ger
  • eng
Summary
The final withholding taxes currently levied on a gross basis lead to a tax disadvantage for limited taxpayers. From the perspective of constitutional and EU law, the regulations that apply in particular to dividends and user fees can therefore no longer be applied, according to the author. He considers them incompatible with the foundational principle of taxation according to domestic ability to pay, as applied in international tax law. Consequently, the taxation of outgoing dividends and user fees with regard to taxpayers subject to limited tax liability is to be aligned with the objective net principle
Citation source
In: Internationale SteuerRundschau. - Köln. - Vol. 10 (2021), no. 4 ; p. 135-145
http://library.link/vocab/creatorName
Schaumburg, H. (Harald)
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • limited tax liability
  • withholding tax
  • dividend
  • fee
  • ability to pay
  • constitutional law
  • EU law
Label
Quellensteuern zwischen Verfassungsrecht und Unionsrecht
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/G-I/ISR/4_135-145.pdf
Publication
Note
20210414

Library Locations

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