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Taxation of Cross-Border Dividends Payments Within the EU

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  • Copenhagen Economics
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    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.

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    File URL: http://ec.europa.eu/taxation_customs/resources/documents/common/consultations/tax/venture_capital/tax_crossborder-dividend-paym.pdf
    File Function: final version, 2012
    Download Restriction: no

    Bibliographic Info

    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0041.

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    Length: 112 pages
    Date of creation: Sep 2012
    Date of revision:
    Handle: RePEc:tax:taxstu:0041

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    Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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    Related research

    Keywords: European Union; taxation; Dividends;

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    1. Mayer, Colin, 1988. "New issues in corporate finance," European Economic Review, Elsevier, vol. 32(5), pages 1167-1183, June.
    2. 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 1421-60, December.
    3. Marco Ratto & Werner R�ger & Jan in't Veld & Riccardo Girardi, 2005. "An estimated new Keynesian dynamic stochastic general equilibrium model of the Euro area," European Economy - Economic Papers 220, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
    4. 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.
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