18.02.2015 Dividend to controlling shareholder taxable on resolution The Supreme Tax Court has held that a dividend payable by a solvent subsidiary to its shareholder with a controlling interest is generally taxable income for the latter on the date of the resolution regardless of a resolution for a later date of payment. Categories: Supreme Tax Court casesKeywords: dividend, controlling interest, resoluti ...
09.07.2013 Withholding tax exemption on dividends on shares held in ban ... The finance ministry has announced the arrangements for claiming withholding tax exemption under the EU Parent/Subsidiary Directive on dividends on shares held in the custody of a bank. Categories: Official PronouncementsKeywords: withholding tax, dividend, Parent/Subsid ...
09.10.2012 Brazilian interest on share capital is dividend in Germany The Supreme Tax Court has held the tax deductible interest on share capital under Brazilian law to rank as dividend income in Germany. Categories: Supreme Tax Court casesKeywords: dividend, interest on share capital
26.04.2012 Foreign corporate shareholder has claim on refund of dividen ... The Supreme Tax Court has followed an ECJ case in holding that a foreign corporate shareholder may claim from the local tax office a refund of the tax deducted at source from its dividend. Categories: Supreme Tax Court casesKeywords: withholding tax, refund, dividend
