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France - Dividend Withholding Tax Levied on Investment Funds: Aberdeen and its Implications in France

European Union,France
Y. Robert; S. Lauratet; P. Tredaniel; A. Reillac
European Taxation, 2009 (Volume 49), No 12
11 November 2009
In Aberdeen the ECJ found that it was a violation of the freedom of establishment to exempt dividends paid domestically from withholding tax, while charging withholding tax on similar dividends paid to a parent company (open-ended investment company) resident in another Member State. In this note the authors examine the decision and the opportunities it presents for investment funds to claim a withholding tax refund in association with investments in France.
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