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

The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational ente

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 article analyzes a complex line of recent decisions in which the European Court of Justice has set forth its vision of a nondiscriminatory system for taxin

The distribution of profits between corporations resident in different jurisdictions gives rise to significant tax planning opportunities for multinational ente