Taxation of Cross-Border Dividends Payments Within the EU

Copenhagen Economics

No 41, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: The study carried out by Copenhagen Economics analyses the impact of several alternative solutions to the taxation problems that arise when dividends are paid across borders to individual and portfolio investors within the EU.

Keywords: European Union; taxation; Dividends (search for similar items in EconPapers)
JEL-codes: H25 H87 (search for similar items in EconPapers)
Pages: 112 pages
Date: 2012-09
New Economics Papers: this item is included in nep-acc, nep-eur, nep-pbe and nep-pub
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