The Judgement -
In its judgment no. 21261 issued on 19 July, the Italian Supreme Court stated that non-resident companies without an Italian permanent establishment (PE) are entitled to apply the Italian 95% participation...more
On 26 February 2019, the Court of Justice of the European Union (CJEU) issued long-awaited judgments in a group of cases concerning the Danish government withholding tax on dividends and interest paid by Danish companies to...more
On February 26, 2019 the Court of Justice of the European Union (CJEU) issued the long-awaited judgments on the cases concerning the Danish government withholding tax on dividends and interest paid by Danish companies to...more
3/5/2019
/ Anti-Abuse Rule ,
Beneficial Owner ,
Court of Justice of the European Union (CJEU) ,
Dividends ,
EU ,
Member State ,
OECD ,
Parent Corporation ,
Payment Services Directive ,
Subsidiaries ,
Tax Exemptions ,
Withholding Tax