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Taxation of Cross-Border Dividends Payments Within the EU

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Listed:
  • Copenhagen Economics

Abstract

The 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.

Suggested Citation

  • Copenhagen Economics, 2012. "Taxation of Cross-Border Dividends Payments Within the EU," Taxation Studies 0041, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0041
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/consultations/tax/venture_capital/tax_crossborder-dividend-paym.pdf
    File Function: final version, 2012
    Download Restriction: no
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    References listed on IDEAS

    as
    1. Demirgüç-Kunt, Asli & Huizinga, Harry, 2001. "The taxation of domestic and foreign banking," Journal of Public Economics, Elsevier, vol. 79(3), pages 429-453, March.
    2. Mayer, Colin, 1988. "New issues in corporate finance," European Economic Review, Elsevier, vol. 32(5), pages 1167-1183, June.
    3. Rajan, Raghuram G & Zingales, Luigi, 1995. "What Do We Know about Capital Structure? Some Evidence from International Data," Journal of Finance, American Finance Association, vol. 50(5), pages 1421-1460, December.
    4. Ratto M. & Roeger W. & in’t Veld J. & Girardi R., 2005. "An estimated new Keynesian dynamic stochastic general equilibrium model of the Euro area," Macroeconomics 0503002, University Library of Munich, Germany.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    European Union; taxation; Dividends;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

    NEP fields

    This paper has been announced in the following NEP Reports:

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