The Resource When is the withholding tax on interest due?

When is the withholding tax on interest due?

Label
When is the withholding tax on interest due?
Title
When is the withholding tax on interest due?
Subject
Language
eng
Summary
This note discusses a decision of the Supreme Administrative Court in which it held that, when a French subsidiary enters interest in a current account in the name of its foreign parent, withholding tax is due even if the parties had agreed that the interest will only become due when the principal is repaid
Citation source
In: European taxation. - Amsterdam. - Vol. 22 (1983),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • interest withholding tax
  • tax treaty
Label
When is the withholding tax on interest due?
Instantiates
Publication
Label
When is the withholding tax on interest due?
Publication

Library Locations

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      52.37366609999999 4.9336932
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