The Resource Shareholder relief and EC Treaty law - supranational 'aims and effects'?

Shareholder relief and EC Treaty law - supranational 'aims and effects'?

Label
Shareholder relief and EC Treaty law - supranational 'aims and effects'?
Title
Shareholder relief and EC Treaty law - supranational 'aims and effects'?
Creator
Subject
Language
eng
Summary
This article examines the effects of ECJ case law on national dividend relief provisions, concluding that the new approach of 'aims and effects' is of limited effectiveness and creates more problems than it solves
Citation source
In: Intertax. - The Hague. - Vol 33 (2005),
http://library.link/vocab/creatorName
Englisch, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • dividend relief
  • ECJ case law
  • double taxation relief
  • double dipping
  • dividend deduction system
Label
Shareholder relief and EC Treaty law - supranational 'aims and effects'?
Instantiates
Publication
Label
Shareholder relief and EC Treaty law - supranational 'aims and effects'?
Publication

Library Locations

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