Clear all

Refine your search

Content type
Tags
Firm name
Author
Jurisdiction
Language

5,737 results found

Article
Ask Lexy

WTS Global | India | 2 Jan 2022

India: Taxation of Dividend income

Under the erstwhile Dividend Distribution Tax (‘DDT’) [i.e. Prior to 1 April 2020], taxes on dividend were to be paid by the dividend distributing…
Article
Ask Lexy

Loyens & Loeff | Netherlands | 9 Dec 2021

Overhaul proposal for Dutch dividend withholding exit tax for certain cross-border reorganizations

On 8 December 2021, an amendment was published to overhaul the pending bill of law for an exit tax for Dutch dividend withholding tax (DWT) purposes…
Article
Ask Lexy

DLA Piper | Luxembourg | 9 Oct 2021

Distributions of dividends (ordinary and interim), share premium and account 115 in Luxembourg

A dividend is a portion of the profits made by a company and paid to its shareholders out of distributable amounts as defined by Luxembourg law…
Article
Ask Lexy

ONE Law Office | Thailand | 9 Aug 2021

All about ‘DIVIDEND’

Typically, from March to May in Thailand, most companies will pass a resolution in an Annual General Meeting of Shareholders (AGM) to distribute…
Article
Ask Lexy

Herbert Smith Freehills LLP | Australia | 30 Jun 2021

ASIC’s microscope on disclosure issues in control transactions

On 8 June 2021, ASIC released its quarterly corporate finance update, in which ASIC highlighted two areas where it recently intervened in relation to…
Article
Ask Lexy

Loyens & Loeff | Netherlands | 26 Mar 2021

Legislative proposal on additional withholding tax on dividends to low-taxed jurisdictions as of 1 January 2024

On 25 March 2021, the Dutch government published the legislative proposal to introduce an additional withholding tax (Additional WHT) on intragroup…
Article
Ask Lexy

Loyens & Loeff | Belgium, France | 9 Mar 2021

Zijn Franse dividenden voortaan voordeliger dan Belgische dividenden?

Een Belgisch rijksinwoner die dividenden van een buitenlandse bron ontvangt, is dikwijls onderworpen aan een dubbele belasting: een inhouding in de…
Article
Ask Lexy

Loyens & Loeff | Belgium, France | 9 Mar 2021

Are French dividends now more advantageous than Belgian dividends?

A Belgian resident who receives dividends from a foreign source often suffers a double taxation: a withholding tax in de source state of the dividend…
Article
Ask Lexy

Antoniou McCollum & Co LLC | Cyprus | 15 Feb 2021

Distribution of dividend by private and public companies in Cyprus

Dividend distributions by a Cyprus company can be either interim or final. Interim and final dividends are treated differently under Cyprus law…
Article
Ask Lexy

Hogan Lovells | European Union, Italy | 18 Jan 2021

Withholding tax exemption on dividends and capital gains for non-resident investment funds

The 2021 Italian Budget Law aligns the tax treatment applicable to EU investment funds with the tax treatment applicable to Italian investment funds…
Previous page 1 2 3 ...