The Resource The Finnish dividend withholding tax system and the principle of the free movement of capital : a never-ending story?
The Finnish dividend withholding tax system and the principle of the free movement of capital : a never-ending story?
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The item The Finnish dividend withholding tax system and the principle of the free movement of capital : a never-ending story? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The Finnish dividend withholding tax system and the principle of the free movement of capital : a never-ending story? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article analyses the recent infringement procedures by the Commission concerning the Finnish taxation of outbound dividends, including tax treatment in Finland, view of the government in Finland, principle of the free movement of capital, and justifications. The author concludes that, whilst the relevant Finnish provisions may result in a higher effective tax rate for non-resident dividend recipients, the case law of the European Court of Justice does not provide a direct answer as to whether or not the Finnish system is in conflict with the free movement of capital
- Language
- eng
- Label
- The Finnish dividend withholding tax system and the principle of the free movement of capital : a never-ending story?
- Title
- The Finnish dividend withholding tax system and the principle of the free movement of capital : a never-ending story?
- Language
- eng
- Summary
- This article analyses the recent infringement procedures by the Commission concerning the Finnish taxation of outbound dividends, including tax treatment in Finland, view of the government in Finland, principle of the free movement of capital, and justifications. The author concludes that, whilst the relevant Finnish provisions may result in a higher effective tax rate for non-resident dividend recipients, the case law of the European Court of Justice does not provide a direct answer as to whether or not the Finnish system is in conflict with the free movement of capital
- Citation source
- In: European taxation. - Amsterdam. - Vol. 50 (2010),
- http://library.link/vocab/creatorName
- Helminen, M
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- dividend withholding tax
- fundamental freedoms
- justification
- ECJ case law
- Label
- The Finnish dividend withholding tax system and the principle of the free movement of capital : a never-ending story?
- Label
- The Finnish dividend withholding tax system and the principle of the free movement of capital : a never-ending story?
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<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/portal/The-Finnish-dividend-withholding-tax-system-and/hGMhWiCLwFM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Finnish-dividend-withholding-tax-system-and/hGMhWiCLwFM/">The Finnish dividend withholding tax system and the principle of the free movement of capital : a never-ending story?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<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/portal/The-Finnish-dividend-withholding-tax-system-and/hGMhWiCLwFM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Finnish-dividend-withholding-tax-system-and/hGMhWiCLwFM/">The Finnish dividend withholding tax system and the principle of the free movement of capital : a never-ending story?</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
