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10 results found

Article

Dechert LLP | France | 2 Oct 2012

French source dividend payments to non-French resident investment vehicles: the Santander case and the legislative response

Domestic withholding tax imposed by EU Member States on dividend payments made to non-resident investments vehicles has been an on-going issue for some time now, due to the argument that such taxed may restrict the free movement of capital within the EU.

Article

Dechert LLP | European Union, France | 1 Jun 2012

ECJ decision of 10 May 2012 in Santander case: French withholding tax on dividend payments to non-fFench resident investment vehicles is not compatible with EU regulations

Domestic withholding tax imposed by EU Member States on dividend payments made to non-resident investment vehicles has been an ongoing issue for some time now, due to the argument that such taxes may restrict the free movement of capital within the EU.

Article

Dechert LLP | Spain, European Union | 11 May 2010

Tax refund opportunity in Spain for EU pensioninvestment funds

EU pension funds and investment funds that have invested in Spanish dividend yielding equities should consider the possibility of seeking a refund of tax previously incurred on such dividends.

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