European Union: Taxation of inter-company dividends in the presence of a PE : the impact of the EC fundamental freedoms (part two)

• Autores: Emiliano Zanotti
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 12, 2004, págs. 535-546
• Idioma: inglés
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• Resumen

  • In this last part of a two-part article the author argues that, with regard to the taxation of inter-company dividends, the European Court of Justice should provide a clearer interpretation of Art. 56 for non-EU scenarios and that action by the Commission and the Council would be desirable in order to extend the scope of the Parent-Subsidiary Directive so that it is in compiance with the fundamental freedoms.