Taxation of Cross-Border Dividends Payments Within the EU
AbstractThe study carried out by Copenhagen Economics analyses the impact of several alternative solutions to the taxation problems that arise when dividends are paid across borders to individual and portfolio investors within the EU.
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Bibliographic InfoPaper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0041.
Length: 112 pages
Date of creation: Sep 2012
Date of revision:
European Union; taxation; Dividends;
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
This paper has been announced in the following NEP Reports:
- NEP-ACC-2013-06-16 (Accounting & Auditing)
- NEP-ALL-2013-06-16 (All new papers)
- NEP-EUR-2013-06-16 (Microeconomic European Issues)
- NEP-PBE-2013-06-16 (Public Economics)
- NEP-PUB-2013-06-16 (Public Finance)
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