The Resource EU law and the taxation of dividends, interest, and royalties : recent case law

EU law and the taxation of dividends, interest, and royalties : recent case law

Label
EU law and the taxation of dividends, interest, and royalties : recent case law
Title
EU law and the taxation of dividends, interest, and royalties : recent case law
Creator
Subject
Language
eng
Summary
This article highlights the likely effects of recent ECJ and EFTA case law on national tax laws and tax treaties that affect taxation of dividends, interest, and royalties of nonresident companies and individuals
Citation source
In: Tax notes international. - Arlington. - Vol. 39 (2005),
http://library.link/vocab/creatorName
Richelle, I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • financial instrument
  • dividend
  • royalties
  • interest
Label
EU law and the taxation of dividends, interest, and royalties : recent case law
Instantiates
Publication
Label
EU law and the taxation of dividends, interest, and royalties : recent case law
Publication

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