Abstract

http://ssrn.com/abstract=2173635
 


 



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 )


Silvia Eglmaier


Munich Business School

November 10, 2012


Abstract:     
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

working papers series





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Date posted: November 11, 2012 ; Last revised: November 13, 2012

Suggested Citation

Eglmaier, Silvia, 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 ) (November 10, 2012). Available at SSRN: http://ssrn.com/abstract=2173635 or http://dx.doi.org/10.2139/ssrn.2173635

Contact Information

Silvia Eglmaier (Contact Author)
Munich Business School ( email )
Elsenheimerstraße 61
Munich, Bavaria 80687
Germany
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