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T Danmark a milestone CJEU decision on abuse of the Parent-Subsidiary by Andrea Iannaccone

By: Iannaccone, Andrea.
Material type: ArticleArticlePublisher: 2019Subject(s): DIVIDENDOS | INTERES | IMPUESTOS | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA In: Tax Notes International v. 94, n. 13, June 24, 2019, p. 1313-1317Summary: 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.
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OP 138-Bis/2019/94/13-3 (Browse shelf) Available OP 138-Bis/2019/94/13-3

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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.

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