The Resource First-ever ruling on dividend stripping

First-ever ruling on dividend stripping

Label
First-ever ruling on dividend stripping
Title
First-ever ruling on dividend stripping
Creator
Subject
Summary
Decision of the Tax Court of the State of Hesse of 2 December 1996. This case note looks at the first German court case on stock trading structures
Citation source
In: European taxation. - Amsterdam. - Vol. 38 (1998),
http://library.link/vocab/creatorName
  • Kraft, G
  • Krause, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • dividend stripping
  • case law
Label
First-ever ruling on dividend stripping
Instantiates
Publication
Label
First-ever ruling on dividend stripping
Publication

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