The Resource The new German DCL and dividend matching rules and EU law

The new German DCL and dividend matching rules and EU law

Label
The new German DCL and dividend matching rules and EU law
Title
The new German DCL and dividend matching rules and EU law
Creator
Subject
Language
eng
Summary
Germany recently amended the scope of two rules that are designed to counter international double-non taxation: the scope of the dual consolidated loss (DCL) rule has been expanded and a general matching principle has been introduced for dividends, under which an exemption is denied if the underlying payment was an expense for the payer. This article argues that such uncoordinated action, even though understandable from a policy perspective, gives rise to cases of double taxation and, more importantly, is not in line with EU law
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
  • Thömmes, O
  • Linn, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • double non-taxation
  • dual consolidated loss
  • fundamental freedoms
Label
The new German DCL and dividend matching rules and EU law
Instantiates
Publication
Label
The new German DCL and dividend matching rules and EU law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...