European Union/Finland. The future of source state dividend withholding taxes in Finland and the European Union

• Autores: Marjaana Helminen
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 7, 2008, págs. 354-360
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • This article analyses the compatibility of the domestic dividend withholding tax systems of the Member States with EC law (Denkavit, Amurta, ACT Group Litigation, Aberdeen) using the Finnish tax system as an example.