This paper illustrates how this process has occurred in respect to intra-EU corporate distributions. There have been major drivers of integration of EU cross-border dividends, in particular the “top-down” harmonization introduced by the Parent-Subsidiary Directive (“Parent-Sub Directive”) that basically addresses dividends paid by a company that is resident in a EU Member State to a recipient corporate shareholder that is resident in another EU Member State if certain requirements are met
Taxation of cross-border EU corporate dividends: convergence of policies and tax competition
GARBARINO, CARLO
2016
Abstract
This paper illustrates how this process has occurred in respect to intra-EU corporate distributions. There have been major drivers of integration of EU cross-border dividends, in particular the “top-down” harmonization introduced by the Parent-Subsidiary Directive (“Parent-Sub Directive”) that basically addresses dividends paid by a company that is resident in a EU Member State to a recipient corporate shareholder that is resident in another EU Member State if certain requirements are met
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