The Resource Taxation of cross-border dividends in Europe : building up worldwide tax consistency

Taxation of cross-border dividends in Europe : building up worldwide tax consistency

Label
Taxation of cross-border dividends in Europe : building up worldwide tax consistency
Title
Taxation of cross-border dividends in Europe : building up worldwide tax consistency
Creator
Subject
Language
eng
Summary
This commentary considers where the ECJ case law is heading, the comparison of ECJ and U.S. courts on taxation of cross-border (and interstate) dividends, relief from cross-border (or interstate) economic double taxation, and the future of corporate-shareholder taxation in Europe: internal market and third country scenarios
Citation source
In: Tax law review. - New York. - Vol. 62 (2008),
http://library.link/vocab/creatorName
Pistone, P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • double taxation relief
  • cross-border dividend
  • ECJ case law
  • case law
Label
Taxation of cross-border dividends in Europe : building up worldwide tax consistency
Instantiates
Publication
Label
Taxation of cross-border dividends in Europe : building up worldwide tax consistency
Publication

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