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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 )

3 Pages Posted: 11 Nov 2012 Last revised: 13 Nov 2012

Silvia Eglmaier

Munich Business School

Date Written: 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.

Notes: Downloadable document is in German.

Keywords: Portfolio-dividends, taxation, WHT Tax, EU law

JEL Classification: H 25, H 29

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: https://ssrn.com/abstract=2173635 or http://dx.doi.org/10.2139/ssrn.2173635

Silvia Eglmaier (Contact Author)

Munich Business School ( email )

Elsenheimerstra├če 61
Munich, Bavaria 80687
Germany

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