Dividends, interest and royalties : fundamental changes in the taxation of certain types of income
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The work Dividends, interest and royalties : fundamental changes in the taxation of certain types of income 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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Dividends, interest and royalties : fundamental changes in the taxation of certain types of income
Resource Information
The work Dividends, interest and royalties : fundamental changes in the taxation of certain types of income 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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- Dividends, interest and royalties : fundamental changes in the taxation of certain types of income
- Summary
- Among other things, the Law of 28 December 1983 containing fiscal and budget provisions, implemented by Royal Decree of 28 Decemmber 1983, fundamentally changes the system for the taxation of dividends, interest and royalties, and the most important features of the new system are that, in many cases, the withholding tax levied on interest and dividends is a final tax and that a flat rate of tax is imposed on certain other income, such as royalties, which is not subject to withholding. This note first examines the existing system of the taxation of these types of income and then discusses the new system in detail
- Citation source
- In: European taxation. - Amsterdam. - Vol. 24 (1984),
- Geographic coverage
- European Union
- Language note
- English
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