10. Dezember 2024 Update: EU Council agrees on new rules for withholding tax p ... On 14 May 2024 the Council reached an agreement (general approach) on safer and faster procedures to obtain double taxation relief, which will help boost cross-border investment and help fight tax abuse. Kategorien: From EuropeSchlagwörter: withholding tax, double tax relief
20. August 2015 Foreign tax credit rather than exemption does not offend aga ... The Supreme Tax Court has held that a treaty provision calling for double tax relief for aircrew by foreign tax credit as opposed to the exemption method for other professions does not offend against the equal rights provision of the constitution. Kategorien: Supreme Tax Court casesSchlagwörter: aircrew, double tax relief, equal treatm ...
16. September 2014 Differing forms of double tax relief not restriction on free ... The ECJ has held that no restriction on the freedom of capital movement arises from relieving domestic double taxation on dividend income under an exact imputation system, whilst foreign double taxation is relieved by exempting the foreign income. Kategorien: From EuropeSchlagwörter: foreign income, double tax relief, divid ...