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The Resource Taxation of cross-border dividends paid to individuals from an EU perspective : positive and negative integration

Taxation of cross-border dividends paid to individuals from an EU perspective : positive and negative integration

Label
Taxation of cross-border dividends paid to individuals from an EU perspective : positive and negative integration
Title
Taxation of cross-border dividends paid to individuals from an EU perspective : positive and negative integration
Creator
Subject
Language
eng
Summary
This book is the first in-depth study to analyse the circumstances in which the freedom of establishment or free movement of capital may apply to the cross-border distribution of dividends. It covers both the positive integration set forth by the European Commission and the Member States and the negative integration developed by the European Court of Justice. The author discusses such elements of these integration measures as the following: economic double taxation (two different subjects pay tax on the same profit); juridical double taxation (two different states tax one and the same person for the same income); exemption, credit, and other techniques adopted by States to avoid double taxation; division of taxing rights between two States with respect to dividend income; prevention of juridical double taxation by bilateral tax conventions; Member States' mitigation of economic double taxation; double exemption as an unplanned outcome of double taxation prevention measures; and order of precedence between freedom of establishment and free movement of capital. The analysis treats relevant provisions in the OECD Model Tax Convention in detail, as this model is widely used by national tax authorities in connection with international taxation of dividends. It also examines pertinent initiatives launched by the European Commission up to and including its consultation paper of 28 January 2011
http://library.link/vocab/creatorName
Nijkeuter, E
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EFS Brochure series
Series volume
10
http://library.link/vocab/subjectName
  • cross-border dividend
  • double taxation relief
  • tax treaty
  • fundamental freedoms
  • ECJ case law
Label
Taxation of cross-border dividends paid to individuals from an EU perspective : positive and negative integration
Instantiates
Publication
Extent
IX, 156 p.
Isbn
9789041140814
Label
Taxation of cross-border dividends paid to individuals from an EU perspective : positive and negative integration
Publication
Extent
IX, 156 p.
Isbn
9789041140814

Library Locations

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