La tassazione d ei dividendi transnazionale in Europa Taxation of cross border dividends in Europe. Dr Mario Tenore Vienna University of Economics and Business Brussels , 28 September 2009. The content of my thesis.
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La tassazione dei dividendi transnazionale in EuropaTaxationof cross borderdividends in Europe
Dr Mario Tenore
Vienna University of Economics and Business
Brussels, 28 September 2009
Art. 10.1: bilateral reach of the provision
Art. 10.2: (il)limited taxation by S State
Art. 10.3: definition 3 parts (interrelationship)
Art. 10.4: PE proviso
Art. 10.5: denial of extraterritorial taxation
The reading of paragraphs 1 and 3 suggests that three elements are required:
Art. 10(3): Definition of dividends
The term “dividends”as used in this Article means
Indispensable status ofshareholder: holding in the capital of the subsidiary
Art. 2: subject to tax requirement?
If the EU countryis the losercountry, bothscenarios are excludedfrom the ParentSubsidiary regime
Proceduralobstacles in the applicationof the thirdtypepan-europeanapproach:
Dr. Mario Tenore, LL.M
Vienna UniversityofEconomics and Business