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Austria's differential treatment of domestic and foreign intercompany dividends infringes the EU's free movement of capital Georg Kofler and Gerald Toifl

By: Kofler, Georg.
Contributor(s): Toifl, Gerald.
Material type: ArticleArticlePublisher: 2005Subject(s): EMPRESAS | EMPRESAS EXTRANJERAS | DIVIDENDOS | MOVIMIENTO DE CAPITALES | IMPUESTOS | EXENCIONES TRIBUTARIAS | AUSTRIA | DERECHO TRIBUTARIO | DERECHO COMUNITARIO EUROPEO | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA | COMENTARIOS In: European taxation v. 45, n. 6, 2005, p. 232-242
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