The Resource Verstößt die Nichtgewährung fiktiver Quellensteuern in DBA gegen die europäischen Grundfreiheiten? = Does the lack of tax sparing credits in tax treaties violate the European fundamental freedoms?

Verstößt die Nichtgewährung fiktiver Quellensteuern in DBA gegen die europäischen Grundfreiheiten? = Does the lack of tax sparing credits in tax treaties violate the European fundamental freedoms?

Label
Verstößt die Nichtgewährung fiktiver Quellensteuern in DBA gegen die europäischen Grundfreiheiten? = Does the lack of tax sparing credits in tax treaties violate the European fundamental freedoms?
Title
Verstößt die Nichtgewährung fiktiver Quellensteuern in DBA gegen die europäischen Grundfreiheiten? = Does the lack of tax sparing credits in tax treaties violate the European fundamental freedoms?
Creator
Subject
Language
eng
Summary
Differing taxation of cross-border dividend, interest, or royalty payments basically falls within the scope of the European fundamental freedoms. The authors show that tax sparing credits do not violate the European fundamental freedoms. The reason is that they can neither be detached from the overall treaty equilibrium, nor is the situation of taxable entities, which are treated differently in terms of tax sparing within a single tax treaty, comparable
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 4 ; p. 173-178
http://library.link/vocab/creatorName
  • Leitsch, S
  • Sixdorf, F
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • tax sparing credit
  • tax treaty
  • fundamental freedoms
Label
Verstößt die Nichtgewährung fiktiver Quellensteuern in DBA gegen die europäischen Grundfreiheiten? = Does the lack of tax sparing credits in tax treaties violate the European fundamental freedoms?
Instantiates
Publication
Label
Verstößt die Nichtgewährung fiktiver Quellensteuern in DBA gegen die europäischen Grundfreiheiten? = Does the lack of tax sparing credits in tax treaties violate the European fundamental freedoms?
Publication

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