Taxation of Cross-Border Dividends Paid to Individuals from an EU Perspective. Positive and Negative Integration
- economic double taxation (two different subjects pay tax on the same profit);
- juridical double taxation (two different states tax one and the same person for the same income);
- exemption, credit, and other techniques adopted by States to avoid double taxation;
- division of taxing rights between two States with respect to dividend income;
- prevention of juridical double taxation by bilateral tax conventions;
- Member States’ mitigation of economic double taxation;
- double exemption as an unplanned outcome of double taxation prevention measures; and
- order of precedence between freedom of establishment and free movement of capital.
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Chapter 1 Introduction.
Chapter 2 The Taxation of Dividend.
Chapter 3 Positive Integration of the Taxation of Cross-Border Dividends.
Chapter 4 Negative Integration of the Taxation of Cross-Border Dividends.
Chapter 5 The Consultation Paper Issued by the European Commission.
List of Abbreviations.
Table of Cases European Court of Justice.