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
Full text not available from this repository.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) |
| Date Deposited: | 26 May 2011 13:54 |
| Last Modified: | 15 Sep 2023 13:40 |
| URI: | http://eprints.lse.ac.uk/id/eprint/36205 |
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