Abstract
This article considers an issue discussed at the 2011 IFA Congress as to whether or not a source state may retain an apparently discriminatory dividend withholding tax and not eliminate domestic economic double taxation if its second layer of taxation is “neutralized” by the shareholder’s residence state via a treaty credit.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.