The Resource Taxation of cross-border dividends in the European Union from past to future

Taxation of cross-border dividends in the European Union from past to future

Label
Taxation of cross-border dividends in the European Union from past to future
Title
Taxation of cross-border dividends in the European Union from past to future
Creator
Subject
Language
eng
Summary
The article aims at achieving consistency in the case law of the European Court of Justice (ECJ) on the taxation of dividends from the perspective of the Home State and that of the Host State. Based on the assumption that EU Member States are obliged to ensure the neutrality with regard to inbound dividends and outbound dividends, the author demonstrates that scheduler tax systems are nowadays the ones that comply with EU law while keeping its effective exercise of national taxing rights upon dividends. The article also deals with the application of the pan-European approach (also known as overall approach) which in the author's view, is by far the most controversial current issue in relation to the taxation of dividends. The ECJ in Commission v. Italy correctly limited the application of the pan-European approach though without entirely removing the uncertainties that derive from its application to the taxation of cross-border dividends
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 19 (2010),
http://library.link/vocab/creatorName
Tenore, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • cross-border dividend
Label
Taxation of cross-border dividends in the European Union from past to future
Instantiates
Publication
Label
Taxation of cross-border dividends in the European Union from past to future
Publication

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