The Resource Withholding tax on interest and dividends

Withholding tax on interest and dividends

Label
Withholding tax on interest and dividends
Title
Withholding tax on interest and dividends
Creator
Subject
Summary
Procedure for claiming relief from German withholding tax under double taxation treaties. The German Income Tax Reform Act of 1990 contains a number of provisions for the introduction of a 10% withholding tax applicable to certain types of interest income. The impact of this new tax under tax treaties concluded by the Federal Republic of Germany and the procedures to be followed for effectuating treaty relief are discussed in this note
Citation source
In: European taxation. - Amsterdam. - Vol. 29 (1989),
http://library.link/vocab/creatorName
Kuiper, W.G
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • double taxation relief
  • dividend withholding tax
  • interest withholding tax
Label
Withholding tax on interest and dividends
Instantiates
Publication
Label
Withholding tax on interest and dividends
Publication

Library Locations

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