International - On Recent Developments in the Taxation of Cross-Border Passive Income from a European Perspective
- E. Nijkeuter
- Derivatives & Financial Instruments, 2010 (Volume 12), No 5
- 16 September 2010
This article discusses several recent developments in European law with regard to the taxation of cross-border dividends, interest and royalties. Specific aspects of the taxation of passive income in cross-border situations are considered, as well as a number of recent rulings of the European Court of Justice on the taxation of cross-border passive income in the source country and the country of residence.