Taxation of Intercompany Dividends under Tax Treaties and EU Law

Taxation of Intercompany Dividends under Tax Treaties and EU Law
This book provides a detailed and comprehensive study on the taxation of cross-border dividend distributions.

Why this book?

Taxation of Intercompany Dividends under Tax Treaties and EU Law, comprising the proceedings and working documents of an annual seminar held in Milan on 1 October 2011, is a detailed and comprehensive study on the taxation of cross-border dividend distributions.

It first considers cross-border dividend taxation in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of dividends and the compatibility of dividend withholding taxes are dealt with.

Next, the book discusses the taxation of dividends under tax treaties, in particular focusing on the definition of “dividends” in the OECD Model Convention and the meaning of the concept of “beneficial owner” as applied to dividends. The application of domestic and agreement-based anti-abuse rules to dividends is thoroughly analysed.

Finally, the relevance of the non-discrimination provision enshrined in Art. 24 of the OECD Model Convention to dividends as well as procedural issues relating to treaty relief and possible ways of improvement are taken into consideration.

Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in selected European and non-European jurisdictions.

This book is essential reading for all those dealing with cross-border taxation, EU tax law and tax treaty issues.

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This book is part of the EC and International Tax Law Series

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Editor(s)

Guglielmo Maisto

Contributors

John F. Avery Jones, Philip Baker, Peter Blessing, Reinout de Boer, Frederik Boulogne, Maximilian Bowitz, Kim Bronselaer, Paolo de’Capitani di Vimercate, Emilio Cencerrado Millán, Katharina Daxkobler, Philippe Freund, Sebastian Heinrichs, Mark S. Hoose, Philip Kerfs, Katarina Köszeghy, Michael Lang, Koen Lenaerts, Geoffrey Loomer, Alexandre Maitrot de la Motte, Philippe Martin, Angelo Nikolakakis, Elisabeth Pamperl, Kees van Raad, Jacques Sasseville, Kelly Stricklin-Coutinho, C. John Taylor, Peter Wattel, Frans Vaninstendael

Taxation of Intercompany Dividends under Tax Treaties and EU Law
Chapter 1: The Court of Justice and EU Law
Chapter 2: Dividends and Withholding Taxes
Chapter 3: Taxation of Intercompany Dividends and EU Law: Three Surprising Aspects of the Recent Case Law of the European Court
Chapter 4: The Internal Market and Double Taxation of Cross-Border Dividends
Chapter 5: The Definition of “Dividends” in the OECD Model Tax Convention
Chapter 6: The Meaning of “Beneficial Ownership” as Applied to Dividends under the OECD Model Tax Convention
Chapter 7: Domestic and Treaty Anti-Abuse Rules as Applied to Dividends
Chapter 8: Intercompany Dividends and Non-Discrimination under the OECD Model
Chapter 9: Intercompany Dividends and Non-Discrimination under the OECD MC: Economic Double Taxation, Branch Taxes and Customary Discrimination
Chapter 10: The OECD’s Treaty Relief and Compliance Enhancement (TRACE) Project
Chapter 11: Australia
Chapter 12: Austria
Chapter 13: Belgium
Chapter 14: Canada
Chapter 15: France
Chapter 16: Germany
Chapter 17: Italy
Chapter 18: Luxembourg
Chapter 19: Netherlands
Chapter 20: Spain
Chapter 21: United Kingdom
Chapter 22: United States
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