EUROPEAN UNION - CROSS-BORDER REPATRIATION OF DIVIDENDS: TAX NEUTRAL IN THE EUROPEAN UNION? This interesting article deals with the proposed changes to the Parent-Subsidiary Directive. The Directive is examined in its amended form and assessed as to what extent it achieves its objectives, especially as compared to similar reliefs available under bilateral income tax treaties. The history of the ...
| Year of publication: |
2005
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| Authors: | Bell, Susan |
| Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 7.2005, 1, p. 18-25
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