Replik Auf Kessler W.: Wann Ist Eine Beteiligung Eine Schachtelbeteiligung (Analysis of Portfolio-Dividend Taxation by Germany: Review of W. Kessler; Replik auf W. Kessler, DStR 2012, 2101 )
Munich Business School
November 10, 2012
This article is dealing with the taxation of portfolio-dividends (WHT Tax) which will be introduced by Germany in 2013 according to conflicts with EU law.
Note: Downloadable document is in German.
Number of Pages in PDF File: 3
Keywords: Portfolio-dividends, taxation, WHT Tax, EU law
JEL Classification: H 25, H 29
Date posted: November 11, 2012 ; Last revised: November 13, 2012
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