The Resource Should outbound dividends remain taxed at source in the European Union? Some hints from the Italian example

Should outbound dividends remain taxed at source in the European Union? Some hints from the Italian example

Label
Should outbound dividends remain taxed at source in the European Union? Some hints from the Italian example
Title
Should outbound dividends remain taxed at source in the European Union? Some hints from the Italian example
Creator
Subject
Language
eng
Summary
This article analyses the taxation of cross-border dividends, particularly withholding taxes applied in source countries. It examines the determinants of the continued existence of this taxation in stark contrast to the dismantling of taxation at source on outbound interest. Possible future developments are examined, using recent Italian tax changes as a case study, particularly in the European Union, where several factors seem to support the gradual elimination of portfolio dividend withholding taxes
Citation source
In: European taxation. - Amsterdam. - Vol. 49 (2009),
http://library.link/vocab/creatorName
  • Magliocco, A
  • Sanelli, A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • cross-border dividend
  • dividend withholding tax
  • ECJ case law
  • portfolio investment
Label
Should outbound dividends remain taxed at source in the European Union? Some hints from the Italian example
Instantiates
Publication
Label
Should outbound dividends remain taxed at source in the European Union? Some hints from the Italian example
Publication

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