Taxation of cross-border dividends paid to individuals from an EU perspective : positive and negative integration

著者

• Nijkeuter, Erwin

書誌事項

Taxation of cross-border dividends paid to individuals from an EU perspective : positive and negative integration

Erwin Nijkeuter

（EFS / Foundation for European Fiscal Studies, Erasmus University Rotterdam, 10）

Kluwer Law International, c2012

注記

Some copies have different pagination: ix, 156 p

内容説明・目次

内容説明

Dividends that are distributed in a cross-border situation should not be subject to heavier tax than dividends distributed in a purely domestic situation. Accordingly, in several cases concerning both inbound and outbound dividends, the European Court of Justice has declared national taxation to be incompatible with European freedoms. Although this case law has had signifi cant infl uence on the tax systems used in the various Member States, the situation is far from resolved, and the interaction among national tax systems relating to taxation of cross-border dividends remains problematic.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB15727794
• ISBN:
  • 9789041140814
• LCCN: 2012474189
• 出版国コード: ne
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Alphen aan den Rijn
• ページ数/冊数: ix, 158 p.
• 大きさ: 24 cm
• 分類:
  • LCC : KJE7187 .N55 2012
• 件名:
  • LCSH : Dividends--Taxation--European Union countries
  • LCSH : Double taxation--European Union countries
• 親書誌ID:
  • BA23743143