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Dividend Taxation and the EU: a UK perspective

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Dividend Taxation and the EU: a UK perspective


A study of the system of taxation in relation to foreign dividends under European Union law, assessing the issues involved in cross border taxation and in determining the potential exemption of dividend taxation. The author focuses on the situation in the United Kingdom and considers the ECJ decisions confirming that it is within the competence of member states to choose their system of taxation; an exemption, credit or a dual system of taxation.

Amlani, Vandana (2011) Dividend Taxation and the EU: a UK perspective. Masters thesis, Institute of Advanced Legal Studies, School of Advanced Study.


Item Type: Thesis (Masters)
Additional Information: Masters dissertation (merit) - MA in Taxation (Law, Administration and Practice) (TAX)
Subjects: Law
Keywords: Taxation - Law and legislation - United Kingdom, Taxation - Law and legislation - European Union, International tax treaties, European Court of Justice, High Court, Treaty Interpretation, OECD, Organisation for Economic Co-operation and Development
Divisions: Institute of Advanced Legal Studies
Collections: Theses and Dissertations > Dissertation
IALS Students
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URI: http://sas-space.sas.ac.uk/id/eprint/4720
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