Treatment of dividends received from subsidiaries which are resident in another Member State or resident in third countries: exemption vs. imputation method in the recent ECJ decision - The Test Claimants in the FII Group Litigation v. Commissioners of Inland Revenue

Citation: Amadori, Leonardo (2013) Treatment of dividends received from subsidiaries which are resident in another Member State or resident in third countries: exemption vs. imputation method in the recent ECJ decision - The Test Claimants in the FII Group Litigation v. Commissioners of Inland Revenue. Masters thesis, Institute of Advanced Legal Studies.