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

Creator

• Pamperl, E

Subject

• group treatment
• ECJ case law
• interest

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