Besteuerung von Zinserträgen zwischen unverbundenen Unternehmen im Quellenstaat = Cross-border interest payments to credit institutions in the source state
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The work Besteuerung von Zinserträgen zwischen unverbundenen Unternehmen im Quellenstaat = Cross-border interest payments to credit institutions in the source state represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Besteuerung von Zinserträgen zwischen unverbundenen Unternehmen im Quellenstaat = Cross-border interest payments to credit institutions in the source state
Resource Information
The work Besteuerung von Zinserträgen zwischen unverbundenen Unternehmen im Quellenstaat = Cross-border interest payments to credit institutions in the source state represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Besteuerung von Zinserträgen zwischen unverbundenen Unternehmen im Quellenstaat = Cross-border interest payments to credit institutions in the source state
- Language
- eng
- Summary
- This article discusses the ECJ judgement in the proceedings against Portugal regarding the taxation of interest paid to non-resident financial institutions. Following the opinion of Advocate General Kokott, the ECJ dismisses the Commission's action due to a failure to produce conclusive evidence. The author shows that certain questions remain unsolved, such as as whether an even prohibitive tax burden on non-resident credit institutions can be justified on the grounds that they are not in a situation comparable to that of resident institutions
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/8I9-O-q3Wvg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/8I9-O-q3Wvg/">Besteuerung von Zinserträgen zwischen unverbundenen Unternehmen im Quellenstaat = Cross-border interest payments to credit institutions in the source state</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
