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Persistent link: https://www.econbiz.de/10003930864
The European Union (EU) has no explicit common income tax law. Nevertheless, Court of Justice decisions have driven EU member states to adopt more similar corporate tax systems, and thus, to align the tax treatment of corporate profit distributions—dividends and capital gains.This paper...
Persistent link: https://www.econbiz.de/10012959139
Persistent link: https://www.econbiz.de/10012299938
The European Union (EU) has no explicit common income tax law. Nevertheless, Court of Justice decisions have driven EU member states to adopt more similar corporate tax systems, and thus, to align the tax treatment of corporate profit distributions - dividends and capital gains. This paper...
Persistent link: https://www.econbiz.de/10011634392