dividend withholding tax
Resource Information
The concept dividend withholding tax represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
dividend withholding tax
Resource Information
The concept dividend withholding tax represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- dividend withholding tax
383 Items that share the Concept dividend withholding tax
Context
Context of dividend withholding taxSubject of
No resources found
No enriched resources found
- A "beneficial" approach to treaty interpretation : Prévost Car Inc. v. The Queen : 2008 DTC 3080
- A AG v Federal Tax Administration : A-7299/2016
- A Plc v Federal Tax Administration Case 2C_880/2018
- A brave new post-BEPS world : new double tax treaty between Germany and Australia implements BEPS measures
- A commentary on the ECJ's decision in the Dutch Köln-Aktienfonds Deka case and what goes beyond
- A foreign tax credit trap for Canadians
- A._SÀRL v Federal Tax Administration (beneficial ownership) : Case 2C_209/2017
- ABC Proprietary Ltd v Commissioner for the South African Revenue Services : Case No 14287
- Aberdeen : the final frontier? Dividend withholding taxes in an EU context
- Aberdeen Fininvest Alpha Oy : Finnish dividend tax levied in breach of EC law : Luxembourg SICAV objectively comparable to Finnish investment fund
- Abolition of DDT in India : a treat for foreign investors?
- Afschaffing dividendbelasting : dringend gewenst
- Aftrekbeperkingen van de rente in het internationale belastingrecht
- Aggressive tax planning : an analysis from an EU perspective
- Aktuelles BFG-Erkenntnis zur slowakischen Komanditná Spoločnost' = Latest Federal Fiscal Court decision on the Slovak Komanditná Spoločnost'
- Aktuelles zur Steuerentlastung von KESt auf Dividendenausschüttungen : jüngste Aussagen des BMF zu Sofortentlastung und Rückerstattung
- Amurta trekt Denkavit Internationaal open
- An introduction to Dutch tax law 2010
- Anrechnung chinesischer Withholding Taxes auf deutsche Ertragsteuern bei Dividendenausschüttungen aus China nach Deutschland
- Argentine tax reform : opportunities and challenges for foreign investors
- Arm's length conditions override actual conditions - transfer pricing and debt equity rules
- Arrêt SOFINA, l'établissement stable "notionnel" en droit fiscal européen
- As American as Apple Inc.: international tax and ownership nationality
- Austrian withholding tax refunds on dividends in the EU
- BFG zu Cum-/Ex-Geschäften : KESt-Rückerstattung auf Dividenden bzw Kompensationszahlungen - Dividendenberechtigung, Zurechnung der Aktien, Übergang des wirtschaftlichen Eigentums (BFG 20. 7. 2021, RV/7102008/2017)
- Balkenende II scoorde in 2005, scoort Wijn in 2006?
- Belastingaspecten van de opbrengst van (beurs)aandelen
- Belastingdienst Suriname
- Belastingmaatregelen tegen NL doorsluisland, voldoende impact?
- Belastingpakket 2019 : maatregelen voor het mkb c.a
- Belastingrecht voor het HO : fiscale advisering
- Belastingrecht voor ondernemers
- Belastingrecht voor particulieren
- Belastingwetten
- Beneficial ownership - withholding tax on dividends and interest from the Danish perspective
- Beneficial ownership and derivatives : has the Swiss Federal Supreme Court decision in the SMI Futures case put an end to 'cash-futures arbitrage'?
- Beneficial ownership of Danish deemed dividend distributions
- Berechtigung des Quellenstaates zur Erhebung von Quellensteuer auf Dividenden bei grenzüberschreitenden Ausschüttungen
- Besluit 'Inkoop eigen aandelen via de beurs' onhoudbaar
- Besteuerung von Kapitalvermögen nach dem KESt-Erlass
- Blickpunkt International und Blickpunkt BEPS
- Brazil aims to simplify one of world's most complex tax systems
- Bronbelasting op uitkeringen aan hybride entiteiten : aandachtspunten en aanbevelingen
- CJEU - recent developments in direct taxation 2017
- CJEU - recent developments in direct taxation 2019
- CJEU finds French dividend withholding rules breach freedom of establishment
- CJEU rules on Dutch withholding taxes on dividends
- Capita selecta dividendbelasting
- Case closed : tax treatment of US S-corporations under the Germany-United States Income and Capital Tax Treaty - treaty benefits for hybrid entities
- Cash repatriation in China
- Challenges for Swiss compliance with U.S. dividend equivalent Regs
- Changes to German dividend taxation
- Changes to the Dutch Dividend Withholding Tax Act ahead
- Cherry-picking Dutch Court on the offense against tax avoidance
- China issues plethora of new tax rules
- Collective investment vehicles in international tax law : the Swiss perspective
- Concentrix Services Netherlands BV v Income Tax Officer (TDS) and another; Optum Global Solutions International BV v Deputy Commissioner of Income Tax and another : WP (C) 9051/2020, WP (C) 882/2021, CM Appl 2302/2021
- Corporate and withholding tax rates : between major trading nations
- Corporate migrations to Ireland
- Corporate tax and the European Commission
- Corporate tax and the OECD
- Country-by-country survey of global secondary adjustment rules
- Court denies tax treaty benefits to long borrower of Swiss shares
- Court rulings on dividend stripping and denial of Swiss tax treaty benefits
- Cum-/Ex-Gestaltungen – technische Hintergründe und rechtliche Überlegungen : ein systematischer Überblick
- Cum/Ex-Geschäfte - Steuerskandal auch in Österreich?
- DSM Nutritional Products Europe Ltd (formerly Roche Vitamins Europe Ltd) v General State Administration : STS 201/2012, recurso no 1626/2008
- Das Unternehmensteuerrecht in Südafrika
- De Nederlandse bepalingen tegen dividendstripping in het BEPS-tijdperk
- De afdrachtvermindering voor fiscale beleggingsinstellingen in de Wet op de dividendbelasting 1965
- De afschaffing van de dividendbelasting in fiscaal-juridisch perspectief
- De coöp in de dividendbelasting : een Zwarte Piet op 24 oktober
- De dividendbelasting in 2007
- De dividendbelasting in beweging : een overzicht van de belangrijkste ontwikkelingen
- De hoogste tijd voor afschaffing van de dividendbelasting : een economische analyse
- De nieuwe afdrachtvermindering voor fiscale beleggingsinstellingen : snelle parlementaire behandeling leidt tot vragen en onzekerheid
- De toekomst van de Nederlandse dividendbelasting
- De winstbegrippen in de vennootschaps- en dividendbelasting : toenemende divergentie
- Debt or equity financing of foreign investments in the United States
- Denkavit Internationaal BV and another v Ministre de l'Économie, des Finances et de l'Industrie : case C-170/05
- Denmark - new anti-avoidance rules
- Denmark : new anti-abuse rules aim to protect dividend WHT
- Denmark : new anti-avoidance rules
- Denmark's High Court rules for taxpayer in beneficial ownership case
- Die geplante Unternehmenssteuerreform - Wirkungen bei Aktiengesellschaft, GmbH und Aktionär
- Die neue U.S.-Quellensteuerpflicht auf Derivate mit U.S.-Underlyings = U.S. withholding tax on dividend equivalent payments
- Die slowakische Komanditná Spoločnost' - eine hybride Gestaltung? = The Slovak Komanditná Spoločnost' - a hybrid structure?
- Die steuerliche Behandlung drittstaatlicher Dividenden und die europäischen Grundfreiheiten : die teilweise (Wieder-)Eröffnung des Schutzbereiches der Kapitalverkehrsfreiheit für Dividenden aus drittstaatlichen Direktinvestitionen - zugleich eine Besprechung des Urteils in der Rechtssache Test Claimants in the FII Group Litigation II
- Die österreichischen DBA nach BEPS : Auswirkungen des MLI und des OECD-MA 2017
- Discrimination is not justified with investment funds
- Dividend income taxation under Bulgaria's tax treaties
- Dividend taxes and stock volatility
- Dividend withholding tax : dividend paid by Dutch subsidiary to parent in the Netherlands Antilles
- Dividend withholding tax : tax reclaims within the European Union and European Economic Area and from third countries : how long should member states withhold?
- Dividend withholding tax and investment funds
- Dividend withholding tax levied on investment funds : Aberdeen and its implications in France
- Dividend withholding tax planning techniques : part 1
- Dividend withholding tax planning techniques : part 2
- Dividend withholding tax refunds : should European funds make claims?
- Dividend withholding taxes after Miljoen, X and Société Générale
- Dividendbelasting
- Dividendbelasting
- Dividendbelasting
- Dividendbelasting
- Dividendbelasting : hoe lang moeten we (ons) nog inhouden?
- Dividendbelasting bij buitenlandse aandeelhouder onder vuur
- Dividendbelasting en afkoop van opties op eigen aandelen
- Dividendbelasting onder vuur
- Dividendbelasting wederom onder vuur
- Dividendbelasting, Nederlandse Antillen en de Standstill-bepaling
- Double taxation of French dividends in Belgium : a light at the end of the tunnel?
- Double taxation of dividends : it is possible to disallow deduction of withholding taxes
- Double taxation of foreign dividends : the Damseaux case aiming at the wrong target! Criticism should be directed towards France and not Belgium
- Droit fiscal luxembourgeois: livre jubilaire de l'IFA Luxembourg
- Dutch budget : complex tax legislation that goes too far
- Dutch coop comes through as withholding option
- Dutch corporate income and dividend withholding tax treatment of separated private estates
- Dutch corporation tax reform 2007 : Bill "working on profit" submitted to parliament
- Dutch dividend tax on Finnish investment fund dividends
- Dutch dividend tax system under fire from Europe
- Dutch dividend withholding tax : changes and anticipated abolishment
- Dutch dividend withholding tax contravenes E.U. law?
- Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)
- Dutch dividend withholding tax not to be abolished after all
- Dutch lower court requests Dutch Supreme Court to reconsider its verdict in SICAV case
- Dutch separate private funds offer wealth of tax planning opportunities
- Dutch tax plan 2016 sent to parliament
- EC law versus dividend withholding tax imposed on inbound and outbound dividends
- ECJ clarifies position on dividend withholding taxes
- ECJ examines, for the third time, Belgian tax treatment of French dividends
- ECJ find Finnish withholding tax rules unacceptable in Luxembourg SICAV case
- EU Anti-Tax-Avoidance Directive : taxing payments to U.S. S corporations
- EU freedoms, non-EU countries and company taxation
- EU income tax law: issues for the years ahead
- EU tax issues arising from Croatia's accession to the EU : dividend taxation
- Easier access to tax treaty benefits for Hong Kong companies receiving dividends from China
- Eiligibility for the treaty benefits under the Australia-U.S. income tax treaty
- Eiligibility for the treaty benefits under the Sweden-U.S. income tax treaty
- Einkünftezurechnung und KESt-Rückerstattung bei Cum/Ex-Geschäften
- Einschränkung der Voraussetzungen für die KESt-Entlastung an der Quelle? = Reduced requirements for relief at source from dividend withholding tax?
- Eligibility for treaty benefits under the Netherlands-U.S. income tax treaty
- Emigratieheffing voor dividenden in de BES-wetgeving: (g)een optie voor (het Europese deel van) Nederland
- Enbridge case : lack of "substance" leads to denial of 0% dividend WTH under the EU Parent-Subsidiary Directive
- Enkele EU-aspecten van de antimisbruikbepaling van de inhoudingsvrijstelling dividendbelasting
- Enkele fiscale gevolgen van het Nederlands-Amerikaanse Vrienschapsverdrag voor Aruba : een vriend discrimineer je niet, maar een heel oude vriend wel?
- Enkele kanttekeningen bij de door Nederland en Zwitserland gesloten Mutual Agreement inzake FBI's
- EuGH-Entscheidung Denkavit und ihre Folgen für die österreichische Quellenbesteuerung = ECJ judgment Denkavit and the consequences for Austrian source taxation
- EuGH-Urteil Denkavit Internationaal BV : Bedeutung für die deutsche Kapitalertragsteuer und für deutsche Unternehmen mit Auslandsbeteiligungen : Besprechung zu EuGH, RIW 2007, 151
- European Court of Justice tax cases 2006 : a review
- European fiscal essays
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- Fairness tax - une cotisation "en réalité, assez simple"?
- Finance Act 2020 : Post-Brexit share migration
- First Danish decisions on beneficial ownership following the ECJ decisions in the "Danish Cases"
- Fiscale gevolgen van de nieuwe omzettingen in het vennootschapsrecht (Titel 7.13 BW)
- Foreign pension funds : selected treaty issues
- Foreign tax and trade briefs : international withholding tax treaty guide
- Fortführung der Denkavit-Rechtsprechung (EuGH, Urteil v. 20.10.2011 in der Rs. C-254/09) : Ungleichbehandlung der Dividendenbesteuerung
- France exempts dividends paid to selected UCITS from dividend withholding tax
- France issues guidance for foreign investment funds to reclaim withholding taxes
- France takes a dose of "Dutch" courage
- Franse bronheffing op dividenden aan zeer hoog tarief (75%) ter bestrijding van belastingontduiking middels fiscale paradijzen : grondwettig indien wettelijk vermoeden van fiscale fraude weerlegbaar is
- French Finance Bills and recent case law
- French dividends received by foreign pension funds : a resolution?
- French tax authorities bare their teeth on transactions involving foreign securities with coupon payments
- French taxation of foreign UCITS found incompatible with EU law
- Gemangeld door robuuste heffing en otwikkelingen in het Europese recht : over de heffing van dividendbelasting van niet-ingezeten aandeelhouders/natuurlijke personen
- German BFH rules that dividends paid to US S Corp qualify for reduced withholding tax rate under treaty
- German court clarifies procedures for claiming refunds of tax withheld from dividends
- Germany's withholding tax treatment of U.S. hybrid entities
- Giesecke & Devrient [India] Pvt Ltd v Additional Commissioner of Income Tax : ITA No 7075/DEL/2017
- Government Pension Investment Fund v Revenue Agency Appeal : No 15089/2013 RG
- Gross withholding taxes : is the Court of Justice of the European Union back on track with regard to deductible expenses?
- HR 28 February 2001, nr. 35.557 : the Supreme Court of the Netherlands reaches a questionable decision in a triangular dividend withholding tax case
- Has the French 3% contribution become compatible with EU law and tax treaties?
- Have your cake and eat it too : new regulations for limitation Dutch dividend withholding tax
- Het Nederlands fiscaal vestigingsklimaat: storm op komst!? Fiscale agenda van staatssecretais Weekers is onvoldoende
- Het beleidsbesluit subjectieve vrijstelling pensioenlichamen
- Het naderende einde van de dividendbelasting : een analyse
- Het regeerakkoord en het vestigingsklimaat
- Holding period continuity for the purpose of claiming a witholding tax exemption in the context of a restructuring : the practice of the Polish tax authorities and courts
- Holding via a partnership ineligible for exemption under the EC Parent-Subsidiary Directive
- Hoofdlijnen fiscaal pakket 2019 voor multinationaal bedrijfsleven : verliezen fiscale kroonjuwelen hun glans?
- How Germany deals with EU infringement actions
- How Shell manages its Dutch dividend withholding tax
- How the Netherlands is cleaning up its Tax Act
- Impact of European tax law in Portugal : recent developments and outlook
- Implementatie wijzigingen Moeder-dochterrichtlijn
- Income tax in South Africa : the first 100 years : 1914-2014
- Inhoudingsvrijstelling in de DB en aanmerkelijk belang in de VPB
- Integration of corporate and shareholder taxes
- International comparison of holding companies : how does Australia match up?
- International tax planning implications of China's new enterprise income tax law
- International tax policy changes arising from New Zealand's latest tax treaties : new perceptions of being a capital exporter?
- International taxation and multinational firm location decisions
- Internationale aspecten van het Belastingplan 2018
- Internetconsultatie bronheffing op dividenden
- Introduction of withholding tax on dividends from Danish conduit companies
- Investmentfondsrichtlinien 2008 : eine erste Analyse des Begutachtungsentwurfes aus der Sicht des Investors
- Ireland climbs rankings of holding company locations
- Is Dutch dividend withholding tax to be abolished?
- Isle of Man taxation
- Israeli taxation trends and key changes in 2017
- Italian Supreme Court and the Parent-Subsidiary Directive : a dark tunnel with a light at the end?
- Italy's new dividend withholding and capital gains tax exemption for qualifying European funds
- Joined Cases C-283/94, Denkavit Internationaal BV v. Bundesamt für Finanzen, C-291/94, VITIC Amsterdam BV v. Bundesamt für Finanzen, C-292/94, Voormeer BV v. Bundesamt für Finanzen, [1996] ECR I-5063
- KESt-Erstattung bei Cum-/Ex-Geschäften nur für den wirtschaftlichen Eigentümer im Zeitpunkt des Ausschüttungsbeschlusses : das Erkenntnis des VwGH im Überblick
- KESt-Rückerstattung bei Ausschüttungen an niederländische Holdinggesellschaft = Withholding tax relief regarding outbound dividends to Dutch holding companies
- Keine KESt-Entlastung für Dividenden an eine zypriotische Holding = No withholding tax relief for dividends paid to a Cypriot holding
- Knelpunten bij de gewijzigde teruggaafregeling dividendbelasting voor vrijgestelde aandeelhouders in fiscale beleggingsinstellingen
- L'arrêt Sofina
- La Procédure de déclaration en matière d'impôt anticipé
- Landmark decisions of the ECJ in direct taxation
- Les dividendes dans la jurisprudence fiscale de la Cour européenne de justice Anno 2016
- Levy & Sebbag: The ECJ has once again been asked to deliver its opinion on juridical double taxation in the internal market
- Limitation of holding structures for intra-EU dividends : an end to tax avoidance?
- Luxembourg moves up among the leading jurisdictions holding Russian investments
- Maltese laws held to be special regime under Malta-Netherlands Income and Capital Tax Treaty (1977)
- Methanex Titan (Trinidad) Unlimited v The Board of Inland Revenue : Civ App No P197 of 2019, Tax Appeal No I 102 of 2015
- Mexican tax changes for the energy, oil, and gas industries
- Miljoen, X and Société Générale : the final curtain of the dividend withholding tax saga?
- Ministre de l'Economie, des Finances et de l'Industrie v Société Bank of Scotland : No. 283314
- Ministry of Taxation v NetApp Denmark ApS : Cases B-1980-12 and B-2173-12
- Ministry of Taxation v NetApp Denmark ApS : Sag 69/2021, Sag 79/2021, Sag 70/2021
- Ministry of taxation v FS Invest II Sàrl (formerly ISS Equity A/S) : no B-2152-10
- Modification de l'imposition des revenus mobiliers : quels objectifs pour quels résultats?
- More institutional investors are entitled to refund of Dutch dividend withholding tax
- Möglichkeiten zur Befreiung oder Reduzierung der niederländischen Dividendensteuer : Investitionen in den Niederlanden
- NTS Jungbu District Office v Deka Immobilien Investment GmbH : 2016Du35212
- Nederlands belastingrecht in Europees perspectief
- Nederlands belastingrecht in Europees perspectief
- Netherlands : tax treatment of derivatives
- Netherlands Budget 2017
- Netherlands budget plan 2019 : international tax update - December 2018
- Netherlands considers an exit levy proposal in response to corporate relocations
- Netherlands cooperatives as intermediate holding companies in international investment structures
- Netherlands eases foreign dividend withholding tax rules
- Neutralizacão na distribuiçao de dividendos a sociedades não residentes : comentário ao Acórdão do Supremo Tribunal Administrativo, de 29 de Maio de 2013 : processo no. 322/13 (juiz relator: Conselheiro Ascensão Lopes)
- New Belgium-Singapore treaty confirms gateway
- New Danish anti-avoidance rules on withholding tax on dividends
- New Dutch tax legislation affects leveraged acquisitions
- New Netherlands corporate income tax provisions for 2007
- New US-Sweden tax treaty follows the new trend for zero withholding tax rate
- New protocol to US-Denmark treaty explained
- New rules on dividend claims regarding cum-ex trades and late settlements
- Non-U.S. NGOs : tax benefits of the equivalency determination
- Ook buitenlandse rechtspersonen hebben recht op volledige teruggaaf van Nederlandse dividendbelasting
- Opinion Statement ECJ-TF 1/2016 on the decision of the European Court of Justice in joined cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax
- Opinion Statement ECJ-TF 3/2019 on the ECJ decision of 22 November 2018 in Sofina (Case C-575/17) on withholding taxes, losses and territoriality
- Out of Denmark - dividend withholding taxation expanded
- Over de teruggaaf van Nederlandse dividendbelasting aan buitenlandse belegingsinstellingen
- Overview of 2006 Germany-U.S. tax treaty protocol
- Pandrecht in de schijnwerpers : vennootschapsbelasting- en dividendbelastingaspecten
- Pending case filed by Dutch courts I : the Amurta case
- Permanent establishment : Swiss corporation not subject to substitute dividend withholding tax
- Praktisk internasjonal skatterett og internprising
- Preliminary judgements in the EU Beneficial Ownership cases
- Private Holdings und Immobiliengesellschaften : Steuerplanungsinstrumente
- Proposed Dutch legislation changing the scope of dividend withholding taxes and exemptions
- Proposed changes in the Dutch dividend withholding tax regime
- Proposed tax changes in the Netherlands of interest to international businesses
- Quellensteuer bei Ausschüttungen an ausländische Investmentgesellschaften
- Re Dutch MFN Clause : No 17/04584
- Re Swiss Swaps Case I/A : A-6537/2010
- Re Swiss Swaps case I/A : Case 2C_364/2012
- Re US S Corporation's German withholding tax status : I R 48/12
- Recent decisions issued by French tax court
- Reducing the dividend withholding tax in Turkey
- Reduction of Dutch dividend withholding tax for pass-through dividends
- Reform proposals fire competitive urge
- Refund of dividend withholding tax : application of the Dutch-Swiss tax treaty
- Retenue a la source sur dividendes et droit de l'Union européenne : ce que l'on sait, ce que l'on apprend, ce dont on peut douter
- Revisiting Volvo in light of the nondiscrimination provision in article 24 of the Brazil-Sweden tax treaty
- Rückzahlung österreichischer Kapitalertragsteuer auch für drittstaatsansässige Pensionsfonds = Full withholding tax refund on dividends paid to a third country pension fund claimant
- STC case - threat to the new dividend withholding tax?
- Santander (joined cases C-338/11 to C-347/11) : no witholding tax on dividends paid to most foreign UCITS
- Schaf de dividendbelasting af
- Should outbound dividends remain taxed at source in the European Union? Some hints from the Italian example
- Skatteforvaltningen (Danish Customs and Tax Administration) v Solo Capital Partners LLP (in special administration) and others : [2022] EWCA Civ 234
- Social networks and tax avoidance : evidence from a well-defined Norwegian tax shelter
- Sofina: French withholding tax rules breached free movement of capital, CJEU says
- South Africa secondary tax on companies to be phased out
- Starr International Co Inc v United States of America : Case No 14-cv-01593 (CRC)
- Starr International Co Inc v United States of America and others : No 17/5238
- Status report - implementation of Parent-Subsidiary Directive
- Steuerabzug bei Dividenden an Gesellschaften in anderen EU-Mitgliedstaaten : EuGH-Urteil vom 14.12.2006 in der Rs. C-170/05, Denkavit International BV, Denkavit France SARL gegen Ministre de l'Économie, des Finances et de l'Industrie
- Steuerliche Neuerungen in der Slowakei 2017 = Amendments to Slovak tax law in 2017
- Substitute dividend withholding tax : substitute dividend withholding tax is a tax on corporate distributions rather than a branch profits tax
- Surveying the scene after Prévost Car hits the Federal Court of Appeal : Prévost Car Inc. v. The Queen : 2009 DTC 5053 (FCA) ; aff'g 2008 DTC 3080 (TCC)
- Svig og misbrug : de Deense antimisbruikzaken
- Switzerland
- Switzerland's preferential withholding tax rate for U.S. entities
- Systeem en symmetrie : Bavinck bundel
- TRACE : een mogelijke revolutie inzake bronheffing?
- Tackling reverse-hybrid and entity classification mismatches in the Netherlands
- Tax compliance : U.S. debate over dividend withholding system to intensify
- Tax issues: articles and case notes
- Tax treatment of AT1 capital
- Tax treatment of hybrid finance instruments
- Tax treatment of inbound investments in Kazakhstan
- Tax treaty "neutralization" of source state discrimination under the EU fundamental freedoms?
- Tax treaty case law around the globe : 2020
- Taxation and developments : effects of Dutch tax policy on taxation of multinationals in developing countries
- Taxation in the Netherlands
- Taxation of cross-border dividends in Greece : in line with EC law requirements
- Taxe sur l'épargne : le traitement des fonds de fonds et autres questions pratiques
- Techniek en toepassing van de vrijgestelde beleggingsinstelling (VBI)
- The Advocate General's opinion in Denkavit II
- The Denkavit Internationaal case and its consequences : the limit between distortion and discrimination?
- The Dutch take on antiabuse rules and conduit companies in the context of the CJEU Danish cases
- The ECJ condones Belgian personal income taxation of dividends : a temporary state of affairs?
- The Fidelity Funds case : a commentary on the ECJ's decision and its potential impact on the Köln-Aktienfonds Deka case
- The Finnish dividend withholding tax system and the principle of the free movement of capital : a never-ending story?
- The Irish holding company regime
- The Netherlands : Dutch corporate income tax 2007
- The Netherlands : developments in withholding taxes
- The Netherlands : government discusses pending Bill that will strengthen the Dutch investment climate
- The Netherlands : holding companies
- The Norwegian response to the EFTA Court judgment in the Fokus Bank case
- The Société Générale Decision: ECJ assesses Dutch withholding tax on dividends of non-resident corporate portfolio investors
- The TFEU eligibility of non-EU investment funds subjected to discriminatory dividend withholding taxes
- The U.S.-Netherlands tax treaty : as modified by the 2004 protocol
- The compatibility of Dutch dividend withholding taxes with EU law
- The compatibility of the Netherlands taxation of dividends derived by foreign shareholders with EC law
- The cross-border taxation of dividends in the case of individual portfolio investors : issues and possible solutions
- The discriminatory effects of the Italian tax discipline on real estate companies (SIIQs/SIINQs) in European perspective
- The dividend withholding tax and net remittance procedures in Switzerland
- The fundamental freedoms and the taxation of dividends received by non-resident investment funds : some thoughts on non-discrimination with a special focus on recent ECJ case law
- The future of source state dividend withholding taxes in Finland and the European Union
- The impact of Santander (joined cases C-338/11 to C-347/11) in Denmark
- The implementation of the AIFMD in Dutch tax law
- The lessons of Orange European Smallcap Fund
- The meaning of the association of the overseas countries and territories with the European Community for the fiscal relations between the Netherlands and Aruba
- The new French 3% witholding tax on profit distributions : a minefield for the French government
- The new underlying foreign tax credit and foreign dividend withholding payment regimes
- The other (D)TT
- The post-BEPS advantages of the Netherlands
- The structure and organization of EU law in the field of direct taxes
- The tax aspects of the discussions surrounding "cum/ex trades"
- The tax treatment of collective investment vehicles and real estate investment trusts
- The traps in Canada's refundable withholding taxes
- The year in review : Armenia
- The year in review : Czech Republic
- The year in review : Finland
- The year in review : Korea (R.O.K.)
- The year in review : Luxembourg
- The year in review : Netherlands
- The year in review : The Netherlands
- The year in review : United States
- To be or not to be - Sweden's participation exemption and qualifying business entities
- Treatment of Taiwan's retained earnings tax for purposes of calculating the hypothetical tax rate under the manufacturing branch rule
- UK/US tax treaty : living with limitation on benefits and treaty qualifications
- US REIT distributions under the Fifth Protocol
- US dividend equivalents : final regulations subject repos and swaps to dividend tax
- US dividend equivalents: repos and swaps subject to dividend tax
- US-Quellensteuern auf Dividend Equivalent Payments im Lichte des OECD-MA und des DBA USA = US withholding taxes on dividend equivalent payments in light of the OECD MC and the tax treaty with the United States
- Unilever pensioenfonds : French dividend withholding tax levied on dividend payments to Dutch pension funds is incompatilble with the EC treaty
- Update on the Dutch tax plan 2012
- Vastklikken van belaste reserves aan 10% : bespreking van de overgangsmaatregel in het kader van de verhoging van de roerende voorheffing op liquidatieboni
- Verfahrensfragen der Erstattung gemeinschaftsrechtswidriger Quellensteuern : BFH beseitigt Rechtsunsicherheiten über Verfahrensweg und Zuständigkeit
- Verlagerung der Geschäftsleitung ins Ausland zur Reduktion der Quellensteuerbelastung auf Gewinnausschüttungen an ausländische Gesellschafter
- Verrechnungssteuer auf dividenden : Durchlaufposten oder Aufwand? = L'impôt anticipé prélevé sur les dividendes : Actif transitoire ou charge?
- WHT on dividends in the E.U. : impact of the second Denkavit case (C-170/05)
- Weigering verrekening FBB op buitenlandse dividenden, alle middelen uitgeput? Brengt de bronstaat alsnog soelaas?
- Werken aan winst : snel werken maar weinig progressie
- Werken aan winst in de Europese Unie
- Wet inhoudingsplicht houdstercooperatie en uitbreiding inhoudingsvrijstelling
- Wet op de vennootschapsbelasting 1969 ; Wet op de dividendbelasting 1965
- Wetsvoorstel inhoudingsplicht houdstercoöperatie en uitbreiding inhoudingsvrijstelling
- What factors motivate you? Copthorne Holdings Ltd. v. The Queen : 2009 DTC 5918
- Withholding tax on dividends in Montenegro
- Withholding tax on dividends paid to non-EU investment funds : some interesting details
- Withholding tax on domestic interest and dividends
- Withholding tax on interest and dividends
- Withholding tax rates on dividends : symmetries versus asymmetries or single- versus multi-rated double tax treaties
- Withholding taxes and EU law : French withholding tax on dividends paid to a Dutch company
- Withholding taxes within the internal market after Sofina : chronicle of a death foretold?
- Withholding-tax non-compliance: the case of cum-ex stock market transactions
- Working on profit and an attractive investment environment
- X Bank v Federal Tax Administration (beneficial ownership) : A-1951/2017
- Zur Unionsrechtswidrigkeit der Kapitalertragsteuer-Erhebung auf Portfoliodividenden bei ausländischen Anteilseignern in Verlustsituationen
- Änderungen in der Unternehmensbesteuerung in den Niederlanden : wesentliche Aspekte für 2018 und Ausblick
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/j3SGXY-N2Ig/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/j3SGXY-N2Ig/">dividend withholding tax</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept dividend withholding tax
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/j3SGXY-N2Ig/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/j3SGXY-N2Ig/">dividend withholding tax</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>
