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Taxation of cross-border portfolio dividends in Austria: the Austrian supreme administrative court interprets EC law

Bieber, Thomas, Haslehner, Werner, Kofler, Georg W. and Schindler, Clemens P. (2008) Taxation of cross-border portfolio dividends in Austria: the Austrian supreme administrative court interprets EC law. European Taxation, 48 (11). pp. 583-589. ISSN 0014-3138

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Abstract

In this article, the authors discuss the Austrian Supreme Administrative Court's decision of 17 April 2008 wherein it was decided that the discriminatory treatment of cross-border intercompany portfolio dividends, in comparison to equivalent domestic dividends, constitutes a prohibited restriction of the free movement of capital, but that granting an indirect foreign tax credit can cure the breach of EC law.

Item Type: Article
Official URL: http://www.ibfd.org/IBFD-Products/European-Taxatio...
Additional Information: © 2008 IBDF
Divisions: Law
Subjects: K Law > K Law (General)
Sets: Departments > Law
Date Deposited: 26 May 2011 13:54
Last Modified: 18 May 2020 23:04
URI: http://eprints.lse.ac.uk/id/eprint/36205

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