Fokus Bank : the end of withholding tax as we know it?
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The work Fokus Bank : the end of withholding tax as we know it? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Fokus Bank : the end of withholding tax as we know it?
Resource Information
The work Fokus Bank : the end of withholding tax as we know it? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Fokus Bank : the end of withholding tax as we know it?
- Language
- eng
- Summary
- On 23 November 2004 the European Free Trade Association (EFTA) Court handed down a judgment in the Fokus Bank case that could have significant consequences for the continued application of withholding taxes on investment income within the EU (case E-1/04). This article reviews certain aspects of the EFTA Court's analysis in the light of the case law of the European Court of Justice and then addresses the potential consequences for withholding taxes generally within the EU
- Citation source
- In: EC tax review. - Kingston-upon-Thames. - Vol. 14 (2005),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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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/resource/I-9GNWMqVqo/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/I-9GNWMqVqo/">Fokus Bank : the end of withholding tax as we know it?</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>
