The Resource The cross-border taxation of dividends in the case of individual portfolio investors : issues and possible solutions

The cross-border taxation of dividends in the case of individual portfolio investors : issues and possible solutions

Label
The cross-border taxation of dividends in the case of individual portfolio investors : issues and possible solutions
Title
The cross-border taxation of dividends in the case of individual portfolio investors : issues and possible solutions
Creator
Subject
Language
eng
Summary
The article deals with cross-border taxation of dividends in the case of individual portfolio investors. The authors discuss the alternative solutions pointed out by the European Commission. They show that dividends paid to individual investors should not be taxed at source by drawing on a set of normative criteria comprising conformity with European Law, efficiency, simplicity, and equity considerations. They also argue that the abolition of withholding taxes should be accompanied by introducing automatic exchange of information. The analysis of alternative reform options is preceded by a summary of the taxation of dividends in the EU Member States highlighting the shortcomings of the current dividend taxation
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 21 (2012),
http://library.link/vocab/creatorName
  • Spengel, C
  • Evers, L
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • dividend withholding tax
  • cross-border dividend
  • investment income
  • exchange of information
Label
The cross-border taxation of dividends in the case of individual portfolio investors : issues and possible solutions
Instantiates
Publication
Label
The cross-border taxation of dividends in the case of individual portfolio investors : issues and possible solutions
Publication

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