Double Taxation Avoidance: International and Dividends

14 Pages Posted: 30 Oct 2006

See all articles by Arvind Ashta

Arvind Ashta

CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté

Date Written: 2007

Abstract

This paper is meant to be a chapter in an eventual book on EU taxation: a chapter which provides preliminary notions required for an understanding of the EU Parents-Subsidiary Directive. Before the parent-subsidiary directive can be studied, it is essential to have notions on international double taxation, the double taxation of dividends and all kinds of efforts to avoid both of these. This note takes this up. All statements are meant as an example and not to be confused with actual tax rates or systems in the countries.

Keywords: international double taxation, double taxation of dividends, double taxation avoidance, parent-subsidiary dividends

JEL Classification: E62, H25, H26, K34, F21, F39, H87

Suggested Citation

Ashta, Arvind, Double Taxation Avoidance: International and Dividends (2007). Available at SSRN: https://ssrn.com/abstract=940927 or http://dx.doi.org/10.2139/ssrn.940927

Arvind Ashta (Contact Author)

CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté ( email )

29 rue Sambin
21000 Dijon
France

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