NDLI: Fiscalidad de los dividendos transfronterizos en la Unión Europea: sobre la adecuación de la normativa española al derecho comunitario

Content Provider	Semantic Scholar
Author	Benítez, Gloria Marín
Copyright Year	2005
Abstract	El tratamiento tributario que los distintos Estados miembros otorgan a los dividendos entrantes (procedentes de sociedades residentes en otros Estados) o salientes (distribuidos a inversores residentes en otros Estados), por comparación al otorgado al dividendo nacional puede ser causa de distorsión de las inversiones y actividades internacionales, obstaculizando el establecimiento del mercado interior común que el Tratado Constitutivo de la Comunidad Europea incluye entre sus objetivos.
Starting Page	3
Ending Page	44
Page Count	42
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://www.uria.com/documentos/publicaciones/1446/documento/010fiscalidad.pdf?id=1893
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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