Iannaccone, Andrea
T Danmark a milestone CJEU decision on abuse of the Parent-Subsidiary / by Andrea Iannaccone .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines two cases regarding withholding tax exemptions on dividend and interest payments recently resolved by the Court of Justice of the European Union.
DIVIDENDOS
INTERES
IMPUESTOS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 94, n. 13, June 24, 2019, p. 1313-1317
T Danmark a milestone CJEU decision on abuse of the Parent-Subsidiary / by Andrea Iannaccone .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author examines two cases regarding withholding tax exemptions on dividend and interest payments recently resolved by the Court of Justice of the European Union.
DIVIDENDOS
INTERES
IMPUESTOS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
Tax Notes International 1048-3306 v. 94, n. 13, June 24, 2019, p. 1313-1317