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European Union - The Potential Impact of Euro-Mediterranean Association Agreements on the Taxation of Inbound Dividends

Country:
European Union
Author:
J.S. Ribeiro
Issue:
European Taxation, 2014 (Volume 54), No 12
Published:
29 October 2014
This article examines the impact of the free movement of capital provisions in Euro-Mediterranean Association Agreements on the taxation of inbound dividends from third countries. In that context, particular attention is paid to domestic provisions dealing with economic double taxation.
 
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