EC law versus dividend withholding tax imposed on inbound and outbound dividends

• Autores: Han Oortwijn
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 10, 2006, págs. 506-509
• Idioma: inglés
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• Resumen

  • The author reports on the fourth Amsterdam Center for International Law Seminar on International and European Taxation held in June 2006, at which noted commentators considered the implications of various cases before the European Court of Justice and the Court of Justice of the European Economic Area, and the proposed Netherlands legislation in relation to dividend withholding tax on inbound and outbound dividends.