The Resource A proposal for a simpler, fairer EU withholding tax

A proposal for a simpler, fairer EU withholding tax

Label
A proposal for a simpler, fairer EU withholding tax
Title
A proposal for a simpler, fairer EU withholding tax
Creator
Subject
Language
eng
Summary
In this article, the author proposes a simple withholding tax system that would comply with the EU Interest and Royalties Directive to prevent double taxation as well as non-taxation
Citation source
In: Tax notes international. - Falls Church. - Vol. 104 (2021), no. 10 ; p. 1115-1117
http://library.link/vocab/creatorName
Jarass, L.J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • withholding tax
  • double taxation
  • double non-taxation
  • interest
  • licensing
  • tax relief
  • tax treaty
  • Interest and Royalties Directive
  • harmonization of tax
Label
A proposal for a simpler, fairer EU withholding tax
Instantiates
Publication
Label
A proposal for a simpler, fairer EU withholding tax
Publication

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