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Tax treatment of foreign-sourced dividends

Insights on the EU Court ruling on case C-685/16 – issued on 20 September 2018 – on the matters of harmonization of the German law on taxation of dividends with the European law, namely, article 63 of the Treaty on the Functioning of the European Union.

Source: Diritto 24

Attachments
Diritto24 26.09.20181.36 MB