Withholding tax rates on dividends : symmetries versus asymmetries or single- versus multi-rated double tax treaties
Year of publication: |
2021
|
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Authors: | Petkova, Kunka |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 28.2021, 4, p. 890-940
|
Subject: | Double tax treaties | Withholding tax rates | Dividends | Portfolio dividends | Participation dividends | Dividende | Dividend | Doppelbesteuerung | Double taxation | Kapitalertragsteuer | Capital income tax | Quellensteuer | Withholding tax | EU-Staaten | EU countries | Internationales Steuerrecht | International tax law |
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