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Withholding tax rates on dividends : symmetries versus asymmetries or single- versus multi-rated double tax treaties
Petkova, Kunka - In: International tax and public finance 28 (2021) 4, pp. 890-940
Persistent link: https://www.econbiz.de/10012617372
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Limitation of holding structures for intra-EU dividends : a blow to tax avoidance?
Hjorth Bærentzen, Susi; Lejour, Arjan; Riet, Maarten van't - 2019
Persistent link: https://www.econbiz.de/10012137548
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Non-Discrimination and the Taxation of Cross-Border Dividends
Gammie, Malcolm - 2023
At a domestic level, dividend tax systems are usually designed to relieve the economic double taxation of corporate … systems. This article examines the issues for dividend tax policy in an international setting and the role of bilateral tax …
Persistent link: https://www.econbiz.de/10014263691
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Tax competition and the gains from non : the case of interest taxation in Europe
Janeba, Eckhard; Peters, Wolfgang - 1995
Persistent link: https://www.econbiz.de/10000146954
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The taxation of private investment income
Hoorn, J. van (ed.) - 1967
Persistent link: https://www.econbiz.de/10000046312
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Taxation of private investment income under the second business tax reform
Reinarz, Peter; Schmid, Christoph Oliver - In: Derivatives & financial instruments 10 (2008) 5, pp. 215-219
Persistent link: https://www.econbiz.de/10003773975
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The taxation of private investment income ; Binder 2
Hoorn, J. van (ed.) - 1967
Persistent link: https://www.econbiz.de/10003280170
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Implementation problems in the banking sector
Moritz, Helmut - In: The taxation of interest savings income in the European …, (pp. 51-58). 2006
Persistent link: https://www.econbiz.de/10003464060
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L' imposition des revenus du capital et des entreprises en Europe : Les logiques à l'oeuvre
Hugounenq, Réjane - 2003
Persistent link: https://www.econbiz.de/10002235925