Taxation of cross-border portfolio dividends in Austria: the Austrian supreme administrative court interprets EC law
Bieber, T., Haslehner, W., Kofler, G. W. & Schindler, C. P.
(2008).
Taxation of cross-border portfolio dividends in Austria: the Austrian supreme administrative court interprets EC law.
European Taxation,
48(11), 583-589.
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 |
|---|---|
| Copyright holders | © 2008 IBDF |
| Departments | LSE > Academic Departments > Law School |
| Date Deposited | 26 May 2011 |
| URI | https://researchonline.lse.ac.uk/id/eprint/36205 |
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