| 000 | 01481nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c146653 _d146653 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221031180313.0 | ||
| 007 | ta | ||
| 008 | 221028t2022 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_968253 _aKostikidis, Savvas |
||
| 245 | 0 |
_aFictitious interest and dividends under tax treaties and the EU Directives _c Savvas Kostikidis & Florian Striefler |
|
| 500 | _aResumen. | ||
| 520 | _aOn 24 February 2022 the European Court of Justice (ECJ) ruled in the case Viva Telecom Bulgaria EOOD v. Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika – Sofia (Case C-257/20), inter alia, that fictitious interest payments do not enjoy withholding tax exemption neither under the Interest and Royalties Directive (2003/49) nor under the Parent-Subsidiary Directive (2011/96). This article questions this finding and argues that fictitious interest and dividends should fall under the Interest and Royalties Directive and Parent-Subsidiary Directive respectively. | ||
| 650 |
_aEMPRESAS MULTINACIONALES _943600 |
||
| 650 | 4 |
_aSUCURSALES _944380 |
|
| 650 |
_aDIVIDENDOS _942810 |
||
| 650 | 4 |
_aINTERES _947502 |
|
| 650 |
_aIMPUESTO DE SOCIEDADES _945680 |
||
| 650 |
_aLEGISLACION COMUNITARIA _942805 |
||
| 650 |
_aUNION EUROPEA _948644 |
||
| 700 | 1 |
_970147 _aStriefler, Florian |
|
| 773 | 0 |
_9168246 _oOP 2141-B/2022/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 5, October 2022, p. 251-259 |
|
| 942 | _cART | ||