商品簡介
Nijkeuter, a Dutch tax professional, explains the difference between economic and juridical double taxation of dividends, and discusses CJEU case law relevant to cross-border dividend payments and the prevention of double taxation. The final chapter summarizes seven possible solutions proposed by the EU in a January 2011 public consultation paper and estimates the tenability of each alternative amid the variety of systems currently used within the EU. Appendices reprint the January 2011 paper and a December 2003 communication from the EU on the dividend taxation of individuals in the internal market. No index is provided. Annotation c2013 Book News, Inc., Portland, OR (booknews.com)
