The TFEU eligibility of non-EU investment funds subjected to discriminatory dividend withholding taxes
Resource Information
The work The TFEU eligibility of non-EU investment funds subjected to discriminatory dividend withholding taxes 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.
The Resource
The TFEU eligibility of non-EU investment funds subjected to discriminatory dividend withholding taxes
Resource Information
The work The TFEU eligibility of non-EU investment funds subjected to discriminatory dividend withholding taxes 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
- The TFEU eligibility of non-EU investment funds subjected to discriminatory dividend withholding taxes
- Language
- eng
- Summary
- Non-EU or third-country investment funds may be subjected to final withholding taxes on their dividend income earned in various Member States within the EU. Such dividend withholding taxes may be discriminatory in nature given that EU or Member State investment funds may not be subjected to them. This raises the question whether, and to what extent, third-country investment funds could access the fundamental freedoms (like the free movement of capital) - enshrined in TFEU - in order to gain some measure of tax relief from discriminatory dividend withholding taxes. This article examines what terms of comparability the European Court of Justice (ECJ) has developed in its recent case law in determining whether a restrictive dividend withholding tax is discriminatory vis-à-vis a third-country investment fund as compared to a Member State investment fund. In particular, the article examines how the ECJ considers compliance with UCITS (as well as other regulatory frameworks) in its determination of whether restrictive dividend withholding taxes are discriminatory. Regarding grounds of justification, the article considers ECJ case law that - within a third-country context - establishes that some forms of justification (like the need to guarantee fiscal supervision) could very well justify a discriminatory dividend withholding tax under certain circumstances
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 25 (2016),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of The TFEU eligibility of non-EU investment funds subjected to discriminatory dividend withholding taxesWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/mdgFhYUCuMs/" 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/mdgFhYUCuMs/">The TFEU eligibility of non-EU investment funds subjected to discriminatory dividend withholding taxes</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work The TFEU eligibility of non-EU investment funds subjected to discriminatory dividend withholding taxes
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/mdgFhYUCuMs/" 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/mdgFhYUCuMs/">The TFEU eligibility of non-EU investment funds subjected to discriminatory dividend withholding taxes</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>
