5% dividend expense disallowance restricts freedom of establ ...
The Supreme Tax Court has held that the 5% expense disallowance on tax-free dividends was, up to 2002, a restriction on the freedom of establishment rather than of capital movement and could thus be upheld in respect of a 33% share in a US company.
Kategorien: Supreme Tax Court cases
Schlagwörter: freedom of establishment, expense disall ...
