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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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Dividend withholding tax claims in the European Union
Bammens, Niels; Trippas, Dries - In: Derivatives & financial instruments 16 (2014) 1, pp. 18-27
Persistent link: https://www.econbiz.de/10010423471
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Tax policy, corporations, and capital market effects
Klautke, Tina - 2009
Persistent link: https://www.econbiz.de/10003823676
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Final report on Cum/Ex, Cum/Cum and withholding tax reclaim schemes
ESMA - 2020
Persistent link: https://www.econbiz.de/10012385280
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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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Towards neutral distribution taxes and vanishing tax effects in the European Union
Maier, Christoph; Schanz, Deborah - 2017
analysis reveals that - in line with current literature - the firm-specific tax preferences indeed affect dividend payments …
Persistent link: https://www.econbiz.de/10011634392
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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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Diferenciales de fiscalidad y libre movilidad de capitales en España y la CE
Roldán Alegre, José María - In: Impuesto sobre sociedades, (pp. 65-85). 1992
Persistent link: https://www.econbiz.de/10001331633
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La fiscalidad del ahorro en España ante la liberalización de capitales y la integración monetaria europea
Lasheras Merino, Miguel A. - In: Hacienda pública española : review of public economics (1990), pp. 15-24
Persistent link: https://www.econbiz.de/10001117141