Taxation of Cross-Border Dividends Paid to Individuals from an EU Perspective av Nijkeuter Erwin - 9789041140814 - Jure bokhandel

 

 
 
Taxation of Cross-Border Dividends Paid to Individuals from an EU Perspective
– Positive and Negative Integration
   
 
Författare:Nijkeuter Erwin
Titel:Taxation of Cross-Border Dividends Paid to Individuals from an EU Perspective – Positive and Negative Integration
Utgivningsår:2012
Omfång:168 sid.
Förlag:Kluwer
ISBN:9789041140814
Ämnesord:Skatterätt , EU-rätt
Pris: 897 SEK exkl. moms

 

This book is the first in-depth study to analyze the circumstances in which the freedom of establishment or free movement of capital may apply to the cross-border distribution of dividends. It covers both the positive integration set forth by the European Commission and the Member States and the negative integration developed by the European Court of Justice.
 
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