Subject-to-tax requirement of the Parent-Subsidiary Directiv ...
The subject-to-tax provision of the Parent-Subsidiary Directive, whereby distributed dividends are exempt from withholding tax, requires that the dividends are taxed in the hands of the parent company. In practice, this necessitates actual payment of the tax.
Kategorien: From Europe
Schlagwörter: Parent/Subsidiary Directive, subject-to- ...
