Limitation of holding structures for intra-EU dividends : an end to tax avoidance?
Susi Baerentzen, Arjan Lejour and Maarten van't Riet
| Year of publication: |
2020
|
|---|---|
| Authors: | Hjorth Bærentzen, Susi ; Lejour, Arjan ; Riet, Maarten van't |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 12.2020, 2, p. 259-311
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| Subject: | Holding | Holding company | Multinationales Unternehmen | Transnational corporation | Kapitalertragsteuer | Capital income tax | Doppelbesteuerung | Double taxation | Steuervermeidung | Tax avoidance | Dänemark | Denmark | EU-Staaten | EU countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012617889