Link to the University of Pittsburgh
Link to the University Library SystemContact us link
AEI Banner

Free movement of capital, taxation and third countries: The European Court of Justice and cross-border dividends

O'Brien, Martha. (2007) Free movement of capital, taxation and third countries: The European Court of Justice and cross-border dividends. In: UNSPECIFIED, Montreal, Canada. (Unpublished)

[img]
Preview
PDF
Download (271Kb) | Preview

    Abstract

    A unique aspect of free movement of capital, one of the fundamental freedoms guaranteed by the Treaty establishing the European Community, is that it applies not only within the European Union, but also to movements of capital between EU member states and non-EU (or third) countries. The legal and practical significance of this global extension of the EU legal regime is still unclear but recent and pending cases before the Court of Justice of the European Communities (“ECJ”) are now beginning to define its principles and limits. The potential impact is most clearly discernible in the field of direct taxation, where numerous infringement actions by the Commission and requests for preliminary rulings in taxpayer initiated cases are now being litigated. This article examines the cases on dividend taxation in the Court’s intra-EU case law, and seeks to assess how these issues will be resolved in the third country cases now reaching the ECJ.

    Export/Citation:EndNote | BibTeX | Dublin Core | ASCII (Chicago style) | HTML Citation | OpenURL
    Social Networking:
    Item Type: Conference or Workshop Item (UNSPECIFIED)
    Subjects for non-EU documents: EU policies and themes > Policies & related activities > tax policy
    EU policies and themes > Policies & related activities > economic and financial affairs > Single Market > capital, goods, services, workers
    EU policies and themes > Policies & related activities > law & legal affairs-general (includes international law)
    EU policies and themes > EU institutions & developments > European Court of Justice/Court of First Instance
    Subjects for EU documents: UNSPECIFIED
    EU Series: UNSPECIFIED
    ["eprint_fieldname_eusries" not defined]: UNSPECIFIED
    EU Annual Reports: UNSPECIFIED
    Conference: European Union Studies Association (EUSA) > Biennial Conference > 2007 (10th), May 17-19, 2007
    Depositing User: Phil Wilkin
    Official EU Document: No
    Language: English
    Date Deposited: 20 Jun 2008
    Page Range: p. 44
    Last Modified: 15 Feb 2011 17:51
    URI: http://aei.pitt.edu/id/eprint/7987

    Actions (login required)

    View Item

    Document Downloads