The future of source state dividend withholding taxes in Finland and the European Union

Journal
Helminen, M.
European Union; Finland
European Taxation 2008 (Volume 48), No. 7
Format/Price
JournalUSD 45

This article analyses the compatibility of the domestic dividend withholding tax systems of the Member States with EC law (Denkavit, Amurta, ACT Group Litigation, Aberdeen) using the Finnish tax system as an example.