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Taxation of Cross-Border Dividends Payments Within the EU

  • Copenhagen Economics
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    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

    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
    Contact details of provider: Web page: http://ec.europa.eu/taxation_customs/index_en.htm

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    1. Raghuram G. Rajan & Luigi Zingales, 1994. "What Do We Know About Capital Structure? Some Evidence from International Data," NBER Working Papers 4875, National Bureau of Economic Research, Inc.
    2. 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.
    3. Mayer, Colin, 1987. "New Issues in Corporate Finance," CEPR Discussion Papers 181, C.E.P.R. Discussion Papers.
    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, EconWPA.
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