Europe seeks to implement safer and more efficient withholding tax procedures for cross-border investors. The European Council has just approved the Faster Directive, a new regulation that will change the taxation of dividends (on securities and shares) and interest (on bonds) paid to investors in the European Union. “Harmonizing our tax mitigation procedures is essential… Continue reading Europe will harmonize and simplify the processes to eliminate double taxation when recovering the investment
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Tag: dividends
Tax Advisor: The CJEU establishes case law regarding the exemption of dividends received by a resident parent company which is not part of a group in tax consolidation.
The referring court seeks to clarify the implications of the judgment of the Court of Justice of the European Union (CJEU), known as Groupe Steria. In this judgment, the CJEU ruled that Article 49 of the Treaty on the Functioning of the European Union (TFEU) precludes a regulation of a Member State relating to a… Continue reading Tax Advisor: The CJEU establishes case law regarding the exemption of dividends received by a resident parent company which is not part of a group in tax consolidation.