This book is the first in-depth study to analyze the circumstances in which the freedom of establishment or free movement of capital may apply to the cross-bord
This book is a detailed and comprehensive study on the taxation of cross-border dividend distributions. It first considers cross-border dividend taxation in the
This paper addresses the tax treatment of EU inbound dividends in the EU Member States where the corporate (rather that individual) shareholders are resident, t
The rules of the Member States on the taxation of the foreign business income of companies, whether such rules are based on the fiscal principle of territoriali
As a result of the Regulation on the European Company and the Tenth Council Directive, all Member States are obliged to finally implement the merger arrangement
