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Double Taxation Avoidance: International and Dividends

Arvind Ashta

Univ. Bourgogne Franche-Comté, ESC Dijon-CEREN


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.

Number of Pages in PDF File: 14

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

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

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Date posted: October 30, 2006  

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

Contact Information

Arvind Ashta (Contact Author)
Univ. Bourgogne Franche-Comté, ESC Dijon-CEREN ( email )
29 rue Sambin
21000 Dijon
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