The Resource Withholding tax on dividends : when is interest on excessive tax withheld payable by the tax administration?

Withholding tax on dividends : when is interest on excessive tax withheld payable by the tax administration?

Label
Withholding tax on dividends : when is interest on excessive tax withheld payable by the tax administration?
Title
Withholding tax on dividends : when is interest on excessive tax withheld payable by the tax administration?
Subject
Language
eng
Summary
The Supreme Tax Court of Germany held that the German tax authorities were liable for interest on the excessive tax withheld. The case involved a Dutch corporation that had a participation in the share capital of a German company that distributed dividends to the Dutch corporation in 1967
Citation source
In: European taxation. - Amsterdam. - Vol. 22 (1982),
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • interest withholding tax
Label
Withholding tax on dividends : when is interest on excessive tax withheld payable by the tax administration?
Instantiates
Publication
Label
Withholding tax on dividends : when is interest on excessive tax withheld payable by the tax administration?
Publication

Library Locations

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