30.06.2011 Maximum imputation credit for foreign tax is amount paid The ECJ has held that the foreign tax imputation credit on a dividend received from abroad is the lower of the corporation tax shown to have been paid abroad and the income tax due on the dividend by recipient. Categories: From EuropeKeywords: Meilicke, imputation, foreign dividend, ...
17.01.2011 Corporation tax imputation credit – round two An ECJ advocate general has suggested the court give rather general guidance on the calculation and verification of the creditable corporation tax underlying a dividend from another EU country. Categories: From EuropeKeywords: Europäischer Gerichtshof (EuGH), Meilick ...
