The Resource Tax liability on dividends from portfolio investments : amendments under the Act on the implementation of the ECJ decision in Case C-284/09

Tax liability on dividends from portfolio investments : amendments under the Act on the implementation of the ECJ decision in Case C-284/09

Label
Tax liability on dividends from portfolio investments : amendments under the Act on the implementation of the ECJ decision in Case C-284/09
Title
Tax liability on dividends from portfolio investments : amendments under the Act on the implementation of the ECJ decision in Case C-284/09
Creator
Subject
Language
eng
Summary
On 29 March 2013, a new law regarding the taxation of dividends from portfolio investments entered into force. As a result, portfolio dividends are now completely taxable regardless of whether they are distributed to domestic or foreign recipients. Further, a capital gains tax refund is, subject to certain restrictions, granted to companies from the European Union/European Economic Area that have already applied for it. This article provides an overview of the recently introduced regulations
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
  • Hagemann, T
  • Kahlenberg, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax liability
  • dividend
  • portfolio investment
  • ECJ case law
  • withholding tax
  • refund
Label
Tax liability on dividends from portfolio investments : amendments under the Act on the implementation of the ECJ decision in Case C-284/09
Instantiates
Publication
Label
Tax liability on dividends from portfolio investments : amendments under the Act on the implementation of the ECJ decision in Case C-284/09
Publication

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