Author (Person) | Tenore, Mario |
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Series Title | EC Tax Review |
Series Details | Vol.19, No.2, April 2010, p74–84 |
Publication Date | April 2010 |
ISSN | 0928-2750 |
Content Type | Journal | Series | Blog |
Abstract: The article also deals with the application of the pan-European approach (also known as ‘overall approach’), which, in the author’s view, is by far the most controversial current issue in relation to the taxation of dividends. The ECJ in Commission v. Italy correctly limited the application of the pan-European approach though without entirely removing the uncertainties that derive from its application to the taxation of cross-border dividends. |
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Source Link | Link to Main Source http://www.kluwerlawonline.com/index.php?area=Journals |
Subject Categories | Taxation |
Countries / Regions | Europe |