EUROPEAN TAX LAW Fifth Edition Abridged Student Edition Ben J.M. Terra Peter J. Wattel KLUWER LAW INTERNATIONAL
EUROPEAN TAX LAW
Fifth Edition
Abridged Student Edition
Ben J.M. TerraPeter J. Wattel
KLUWER LAWINTERNATIONAL
CONTENTS
Preface / V
Tableofchapters/VII
Contents / IX
List of Abbreviations / XXI
Part A General
Chapter 11ntroduction /1
Chapter 2 Taxes in the EC Treaty; Integration Bases / 5
2.1 Introduction; EC Customs Union / 52.2 Harmonization of (Other) Indirect Taxes (Art. 93) / 62.3 Prohibition of Discriminatory and Protective Product Taxation (Art. 90)
and Import Restrictions (Art. 28) / 72.4 Remaining Tax Provisions / 92.5 Absence of Direct-Tax Harmonization Provisions; Unanimity
Requirement for Direct and Indirect Taxes /102.6 Prohibition of State Aid (Art. 87) /112.7 Elimination of Distortions (Art. 96) /122.8 Article 58 of the EC Treaty: 'Taxpayers Who Are Not in the Same
Position'/122.9 A Revision Treaty rather than a Constitution for Europe /14
Chapter 3 General EC Law Concepts and Tax Law /17
3.1 Introduction /173.1.1 A Common Market /173.1.2 Interaction Between Positive and Negative Integration; Direct and
Indirect Taxes; Limits to the ECJ's Possibilities /173.1.3 Access to the Treaty Freedoms; Standing; Abuse of the Freedoms / 203.1.3.1 The Capacity Required for Reliance on EC Treaty Freedoms / 20
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3.1.3.2 Case Law Before and After Entry into Force of the Right of Residence / 213.1.3.3 Treaty Access in Direct Tax Cases: Asscher, Cilfy, Pusa and
N. v lnspecteur / 223.1.3.4 Abuse Doesnot Cancel Treaty Access but May Justify a Restriction / 263.1.4 Observation of 'the Law'; General Principles of Community Law / 273.2 The Four Freedoms / 283.2.1 Nondiscrimination Approach and Non-ObstacleApproach; Market Access
and Market Equality; The Rule of Reason / 283.2.1.1 Discriminations and Obstacles / 283.2.1.2 Permissible Obstacles to Free Trade; The Rule of Reason / 303.2.2 Accepted Justifications for (Fiscal) Market Obstacles / 323.2.3 Free Circulation of Goods and Direct Taxes; the French Newspapers and
Krantz Cases / 353.2.4 The Freedom to Provide (and Purchase) Services / 353.2.5 The Free Movement of Persons and the Right of Residence / 363.2.6 Freedom of Capital and Payments (Extending to Third States) / 393.2.6.1 General / 393.2.6.2 Third State Capital Movement / 403.2.7 Direct and Indirect Discrimination, Restrictions, Disparities and
Dislocations; Convergence of Fundamental Freedoms / 433.3 Normal Conditions of Competition (a 'Level Playing Field') / 523.4 Community Loyalty / 533.5 Effectiveness of EC Law. Direct Effect, Primacy, Consistent Interpretation;
State Liability; National Time Limits; the Procedural Rule of Reason / 553.5.1 Direct Effect and Primacy of EC Law; Horizontal Effect; Consistent
Interpretation / 563.5.2 Enforcement of EC Law: the Principles of Effectiveness and Equivalence;
the Procedural Rule of Reason / 583.5.2.1 National Procedural Autonomy and its Limitations / 583.5.2.2 Restrictions on Restitution of Overpaid Tax; the Procedural Rule of
Reason / 603.5.2.3 Costs of Legal Counsel / 623.5.2.4 Application of EC Law Ex Officiol Effective Access to Legal Remedy / 623.5.3 National Time-Limits / 633.5.3.1 Introduction; Equivalence and Effectiveness / 633.5.3.2 Forum Shopping; Is Filing a Tax Return Which Will Not Be Accepted
'Excessively Difficulf? Metallgesellschaft and Thin Cap GW / 643.5.3.3 Revision of Final Administrative Decisions; Kühne &Heitz, Arcor and i-21
and Kapferer / 663.5.3.4 The Length of the National Time-Limit / 683.5.4 Member State Liability for 'Serious' Breaches of EC Law / 693.5.4.1 Introduction; Conditions for Liability / 693.5.4.2 'Sufficiently Serious' Breach of EC Law / 713.5.4.3 Interaction with Direct Effect; Incidental Damages / 723.5.4.4 State Liability for Wrongful Supreme Court Judgments / 73
Contents
Chapter 4 European Tax Harmonization Policy / 75
4.1 Indirect Taxes / 754.1.1 First and Second Directives / 764.1.2 Third, Fourth and Fifth Directives / 784.1.3 Background of the Sixth Directive; the Own Resources / 794.1.3.1 Other Numbered VAT Directives / 814.1.4 The Abolition of Fiscal Frontiers / 824.1.5 A Common System of VAT / 844.1.6 The New Strategy / 864.2 DirectTaxes/914.2.1 Introduction / 914.2.1.1 Direct Taxation Differences as an Obstacle to the Common Market / 914.2.1.2 Goals and Means of EC Direct-tax Policy; From Positive to Negative
Integration and From Hard Law to Soft Law / 914.2.1.3 Progress and results; Negative Integration Wins by a mile / 934.2.2 Capital Import Neutrality (CIN; Exemption) and Capital Export Neutrality
(CEN;Credit)/944.2.2.1 Source taxation and residence taxation; assumption and exercise of
taxingjurisdiction / 944.2.2.2 Capital Export Neutrality; the Credit Method / 964.2.2.3 Capital Import Neutrality; the Exemption Method / 984.2.2.4 Differences and Similarities; Deferral; CFC Legislation / 994.2.2.5 Acceptance of Both Systems; Remaining Inconsistencies /1014.2.3 Taxation of Distributed Company Profits /1024.2.3.1 Classical Systems /1034.2.3.2 Semi-classical (Schedular) Systems /1034.2.3.3 Either/or Systems /1034.2.3.4 Semi-either/or System: Final Withholding Tax /1044.2.3.5 Imputation Systems /1054.2.3.6 International Neutrality; Negative Integration; ECJ Case Law; Exit
Imputation /1054.2.3.7 Conclusion /1074.2.4 Minimum Harmonization of Individual Income Taxes /1084.2.5 The Soft Law Approach /1094.2.6 Tax Competition and State Aid /1104.2.6.1 Introduction /1104.2.6.2 The Code of Conduct for Business Taxation and the Primarolo
Exercise /1124.2.6.3 The State Aid Prohibition Approach /1144.2.6.4 Conclusion /1174.2.7 Single Base Taxation; CCCTB and HST /1174.2.7.1 Introduction /1174.2.7.2 CCCTB / 1184.2.7.3 Home State Taxation (HST) /120
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Part B Positive Integration
Chapter 5 The Community Customs Code /125
5.1 Introduction/1255.2 Methods of Levying Duties /1265.2.1 Privileged operations /1265.2.2 Customs debt /1265.2.3 Factors on the basis of which duties are applied /1275.2.3.1 The Customs Tariff /1275.2.3.2 Origin /1285.2.3.3 Customs Value /1285.3 The System of Formalities and Supervision /1295.3.1 EntryofGoods/1295.3.2 Customs-approved Treatment or Use /1295.3.2.1 Re-exportation /1295.3.2.2 Destruction and Abandonment /1305.3.2.3 General Provisions on Declarations /1305.3.2.4 Release for Free Circulation /1315.3.2.5 Exportation /1315.3.2.6 Transit /1315.3.2.7 Warehousing /1325.3.2.8 Free Zones and Free Warehouses /1325.3.2.9 Inward Processing /1325.3.2.10 Outward Processing /1335.3.2.11 Processing under Customs Control /1335.3.2.12 Temporary Importation /133
Chapter 6 Value Added Tax - The Recast VAT Directive /135
6.1 Introduction/1356.2 Subject Matter/1356.3 Scope/1366.4 Territorial Application /1366.5 Taxable Persons /1376.6 Taxable Transactions /1426.6.1 New Means of Transport /1466.7 Place of Taxable Transactions /1476.8 Chargeable Event and Chargeability of Tax /1556.9 Taxable Amount /1566.10 Rates/1596.11 Exemptions/1626.11.1 Exemptions without the Right to Deduction /1626.11.2 Exemptions relating to intra-Community Transactions /1686.11.3 Exemptions on Importation /1706.11.4 Exemptions on Exportation /171
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6.11.5 Exemptions Related to International Transport /1716.11.6 Exemptions Relating to Certain Transactions Treated as Exports /1726.11.7 Exemptions for the Supply of Services by Intermediaries /1726.11.8 Exemptions for Transactions Relating to International Trade /1736.12 Deductions/1736.12.1 Origin and Scope of Right of Deduction /1746.12.1.1 Refunds/1766.12.2 Proportional Deduction /1786.12.3 Restrictions on the Right of Deduction /1816.12.4 Rules Governing the Exercise of the Right of Deduction /1826.12.5 Adjustment of Deductions /1836.13 Obligations of Taxable Persons and Certain Non-taxable Persons /1856.13.1 Obligation to Pay /1856.13.2 Identification /1896.13.3 Invoicing /1896.13.4 Accounting /1936.13.5 Returns/1936.13.6 Recapitulative Statements /1946.13.7 Other Provisions /1946.13.8 Obligations in Respect of Imports /1956.14 Special Scheines /1966.14.1 Small and Medium-sized Enterprises /1966.14.2 Farmers /1976.14.3 Travel Agents /1976.14.4 Second-hand Goods, Works of Art, Collectors' Items and Antiques /1986.14.5 Investment Gold /1996.14.6 Non-established Taxable Persons Supplying Electronic Services to
Non-taxable Persons /1996.15 Derogations / 2006.15.1 Derogations Applying Until the Adoption of Definitive
Arrangements / 2006.15.2 Derogations Subject to Authorisation / 2026.16 Miscellaneous / 2026.16.1 Implementing measures / 2036.16.1.1 The Council Regulation laying down implementing measures / 2036.16.2 VAT Committee / 2046.16.3 Conversion Rates / 2046.16.4 Taxes, not to be Characterised as Turnover Taxes / 2056.17 Final Provisions / 2056.17.1 Transitional Arrangements and Transitional Measures / 2056.17.2 Transposition and Entry into Force / 206
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Chapter 7 Excises and Energy Taxation / 207
7.1 Introduction / 2077.2 The Horizontal Directive / 2087.2.1 Products Subject to Excise Duties / 2087.2.2 Taxable Event and Chargeability / 2107.2.3 Production, Processing and Holding / 2117.2.4 Movement of Goods / 2127.2.5 PaymentoftheDuty/2137.2.6 Anti-avoidance Provisions / 2147.2.7 Exemptions / 2157.3 The Original Rules with Regard to Mineral Oils / 2157.4 Alcohol and Alcoholic Beverages / 2167.4.1 Beer/2167.4.2 Wine / 2167.4.3 Fermented Beverages other than Wine and Beer / 2177.4.4 Intermediate Products / 2177.4.5 Ethyl Alcohol / 2187.5 Tobacco/2187.5.1 The Rates on Tobacco / 2197.6 Energy and Environmental Taxation / 2207.7 The New Directive on Energy Taxation / 221
Chapter 8 The Parent-Subsidiary Directive / 225
8.1 Introduction / 2258.2 Main Features / 2268.3 Qualifying Companies (Arts. 2 and 3) / 2268.3.1 'Company of a Member State' and 'Permanent Establishment'
(Art. 2 ) /2268.3.2 Parent and Subsidiary Status (Art. 3) / 2298.4 Inbound Dividends: Exemption or Indirect Credit (Art. 4) / 2318.4.1 The General Rule: Choice of Exemption or Indirect Credit;
Even Asymmetrical? / 2318.4.2 (No) Credit for Remaining Withholding Tax / 2328.4.3 Respecting Both CIN and CEN / 2328.4.4 Ordinary Credit; Excess Foreign Corporation Tax / 2338.4.5 Multi-tier Credit / 2338.4.6 (Non-)deductibility of Charges Related to the Holding (Art. 4(2));
the Bosal Case / 2348.5 'Distributions of Profits'; Constructive Dividends; Hybrid (Transparent)
Entities / 2388.5.1 Distributions of Profits (Art. 1) / 2388.5.2 Hybrid Entities (Art. 4(la)); Fiscal Transparency / 2398.6 Outbound Dividends: Abolition of Withholding Tax (Art. 5) / 2408.6.1 The General Rule / 240
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8.6.2 Transitional and Deleted Derogations / 2408.6.3 'Withholding Tax'; the Epson Europe, Athinaiki Zythopoiia, Oce van der
Grinten and Fll GLO Cases / 2418.6.4 Article 6; (No) Precompte Mobilier / 2438.6.5 Imputation Systems; Imputation Taxes; Cross-border Payment of
Imputation Credit (Art. 7) / 2438.7 No Temporal Compartmentalization of Dividends; (No) Write-down of
the Holding Subsequent to Distribution / 2448.8 Anti-abuse Reservation (Art. 1(2)) / 244
Chapter 9 The Fiscal Merger Directive / 247
9.1 Introduction; Objective; History / 2479.2 Ad Hoc Tax Problems of Mergers / 2499.3 Longer term Tax Problems of (Share) Mergers / 2499.4 Operations Covered (Art. 2) / 2519.4.1 The Operations Listed in Article 2(a-d) and (j) / 2519.4.2 'Branch of Activity' (Art. 2(i)); Independent Functioning / 2539.4.3 Coverage after the SEVIC Case, the 2005 Amendment, and the 2005
Company Law Directive on Cross-border Mergers of Limited LiabilityCompanies / 254
9.5 10% Additional Cash Pay-out (Art. 2) / 2 569.6 Gist and System of the Directive / 2579.7 Qualifying Companies (Art. 3) / 2589.8 Taxation of the Companies Involved / 2599.8.1 Deferral of Capital Gains Tax and Carry-over of Balance-sheet Values
(Arts .4 ,9andl0b)/2599.8.2 Carry-over of Losses Connected to the Remaining Branch (Arts. 6 and
10c(2))/2599.8.3 Carry-over of Tax-free Provisions and Reserves (Arts. 5 and 10c( 1)) / 2609.8.4 Branch Requirement (Arts. 4( 1 )(b) and 10b( 1)) / 2609.8.5 Valuation of Shares Received / 2619.8.6 Hybrid (Transparent) Entities / 2629.9 Cancellation of Shares (Art. 7) / 2639.10 Taxation of the Shareholders Involved (Arts. 8,10a and lOd) / 2649.11 Contribution or Incorporation of a Foreign Branch (Art. 10) / 2659.12 Operations and Migrations Not Covered / 2669.13 The Anti-abuse Reservation (Art. 11) / 2679.13.1 Evasion and Avoidance / 2679.13.2 The Leur-Bloem Case; Introduction / 2679.13.3 Admissability: Internat Situation, but National Law Refers to EC Law / 2689.13.4 The Substantive Questions; The Anti-Abuse Clause: 'Reservation of
Competence' / 2689.13.5 Implications; Division of the Onus of Proof / 2709.13.6 Purely Fiscal Advantages Are Not 'Valid Commercial Reasons" / 2709.13.7 Is the Anti-abuse Reservation Redundant? / 271
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Chapter 10 Transfer Pricing and the Arbitration Convention / 273
10.1 Introduction / 27310.1.1 Transfer Pricing / 27310.1.2 The Convention / 27510.2 Legal Basis / 27510.3 Principle and Main Features / 27710.4 Interpretation and Application / 27810.4.1 In general / 27810.4.2 The Joint Transfer pricing Forum; two Codes ofConduct /27910.5 Scope/28010.6 The Procedures / 28110.6.1 Notification and Objections / 28110.6.2 Mutual Agreement Procedure / 28210.6.3 Arbitration Procedure / 28210.6.4 Elimination of Double Taxation / 28410.7 Duration/28410.8 The Future: Unitary Taxation; CCCTB and Formula Apportionment / 28510.9 Negative Integration; the Lankhorst and Thin Cap Cases; Thin
Capitalization and the Proportionality of the Arm's Length Test / 287
Chapter 11 The Interest and Royalty Directive / 291
11.1 Introduction; Background and History / 29111.2 The Exemption from Source State Tax / 29211.2.1 Main Rules; Definitions; Beneficial Ownership (Art. 1) / 29211.2.2 Exclusion of Dividend-like and Not at Arm's Length Payments / 29411.2.3 Procedural Requirements (Art. 1 (11)-(14)) / 29411.2.4 Repayment Claim if Exemption Failed (Art. 1 (15)-(16)) / 29511.3 Transitional Derogations for Some Member States; Ordinary Credit for
Residual Source Tax (Art. 6) / 29511.4 Qualifying Companies (Art. 3); 'Associated Company' and 'Permanent
Establishment' / 29611.4.1 "Company of a Member State' (Art. 3(a)) / 29611.4.2 'Associated' Company (Art. 3(b)) / 29711.4.3 Minimum Association Period (Art. 1(10))/ 29811.4.4 Permanent Establishment (Art. 3(c)) / 29811.5 Definitions of 'Interest' and 'Royalty' / 29911.6 Anti-avoidance Provisions / 29911.7 Some Comments / 301
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Chapter 12 The Savings Interest Directive / 303
12.1 Introduction; Background / 30312.2 Dates of Application; Equivalent Measures as Regards Third States and
Dependent and Associated Territories / 30412.3 Main Features, Scope and System / 30512.3.1 The Ultimate System: Exchange of Information and Residence State
Taxation / 30512.3.2 Transitional Source Taxation in Three Member States; Double Taxation
Relief; Renegotiation of Tax Treaties? / 30612.4 Definitions / 30712.4.1 'Paying Agent'/ 30712.4.2 'Beneficial Owner' / 30712.4.3 'Interest Paymenf / 30812.5 Identification of the Beneficial Owner and Determination of his
Residence / 30812.6 Content and Exchange of the Information / 30912.7 GrandfatherCIause/31012.8 Concluding Remarks / 311
Chapter 13 Mutual Assistance in the Assessment and RecoveryofTax Claims / 313
13.1 Direct Taxes/ 31313.13.13.13.13.13.13.
.1 The Mutual Assistance Directives; Background / 313
.2 Scope of the Assessment Assistance Directive / 314
.3 Types of Exchange / 317
.4 Admission of Foreign Officials / 318
.5 Notification of Foreign Tax Decisions / 319
.6 Simultaneous Controls / 319
.7 Confidentiality and Other Limitations on the Use of the InformationObtained / 320
13.1.8 Grounds for Refusal of Cooperation / 32113.1.9 Taxpayer's Judicial Protection / 32213.1.10 Mutual Assistance in the Recovery of Tax Claims / 32213.2 Indirect Taxes/32413.3 Intrastat / 32513.4 Regulation (EC) No. 1798/2003 on Administrative Cooperation / 32613.4.1 Cooperation on Request / 32913.4.2 Exchange of Information Without Prior Request / 33013.4.3 Conditions Governing the Exchange of Information / 33313.4.4 Administrative Cooperation in the Field of Excise Duties / 334
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Part C Negative Integration
Chapter 14 Negative Integration of Direct Taxes; the ECJ Case Law on Taxationand Free movement / 337
14.1 Source and Residence Taxation; Inbound and Outbound Flows of Income;The Basic Clash between International Tax Law and Community Law / 337
14.2 Territoriality Principle or EU-wide Taxation / 34114.3 Basic Assumptions, Principles, Trends and General Issues in the Court's
Direct Tax Jurisprudence / 34314.3.1 The Balancing Act; 'Second generation" Case Law / 34314.3.2 The Internal market Compatibility Standard: To Subject or not to Subject;
the Relevant 'Tax Market' for Comparison Purposes; Assertion andExercise of Taxing Power / 345
14.3.3 Departures from the Subject-to-tax Approach: 'Always Somewhere'(One-Market), Mutual Recognition, Follow-the-Directive, andNeutralization in the other Jurisdiction / 349
14.3.3.1 Introduction / 34914.3.3.2 The 'Always-Somewhere' or 'One-Market' Approach; De Groot, Bosal,
Marks & Spencer II and N. v Inspecteur \ 35014.3.3.3 The Mutual Recognition Approach; Eurowings, IG, Metallgesellschaft and
OyAA/35214.3.3.4 The Follow-the-Directive Approach; Test Claimants in the FII Group
Litigation; Acceptance of the credit method / 35414.3.3.5 The Overall-Approach: Neutralization in the Other Jurisdiction; De Groot,
Denkavit France, Amurta / 35514.3.4 The Developing ECJ Views on Prevention of Abuse of Rights in Tax Matters
and its Relation to Fiscal Coherence/Balanced Allocation / 35814.3.4.1 Overview / 35814.3.4.2 The First Shot Across the Bows: Avoir Fiscal; abuse is no excuse / 35914.3.4.3 Prevention of Abuse of rights as a General Principle of Community Law;
ICI, Eurowings, Emsland-Stärke, Halifax and Cadbury Schweppes (and manymore) / 359
14.3.4.4 The Most Recent Case Law: General Exclusions of Categories ofCross-border Cases; Fiscal Coherence Really? / 363
14.3.4.5 Procedural Issues; Division of the Bürden of Proof and Consequences of aFindingofAbuse/366
14.3.5 Allowing General Tax Base Protection: Fiscal Cohesion, FiscalTerritoriality, and Preservation of a Balanced Allocation of Taxing Power;Source Country Entitlement / 368
14.3.5.1 Introduction; Rise and fall of Fiscal Cohesion; Bachmann / 36814.3.5.2 The Fiscal Principle of Territoriality; Futura, Marks &Spencer II and
N. v Inspecteur / 37014.3.5.3 The Need to Preserve a Balanced Allocation of Taxing Power / 37214.3.5.4 Conclusion: One Single (but Murky) Concept; Does a Balanced Allocation
Exclude Abuse? / 373
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14.4 General Technical Tax Issues in the Case Law / 37414.4.1 Division of Tax Jurisdiction and Double Taxation Relief Mechanisms;
Tax Treaty Issues/37414.4.1.1 Overview; National Autonomy; Tax treaties; OECD Model 'Not
Unreasonable' / 37414.4.1.2 Treaties to be Regarded as National Law; The Overall Approach / 37614.4.1.3 Limitation on Benefits, Beneficial Ownership, (No) Most-favoured Nation
Treatment, Treaties with Third States / 37614.4.1.4 The Basics of Tax Treaties From a Free Movement Perspective; the Gilfy
Case/37914.4.1.5 Treaty overrides / 38214.4.2 Exit Taxes / 38214.4.2.1 The Restriction; Types of Exit Taxes / 38214.4.2.2 Emigration of Individuais / 38414.4.2.3 Emigration of Companies / 38514.5 Individual Income taxation / 38914.5.1 Tax Scales and Correction of Withholding tax by Assessment on Year
Basis / 38914.5.2 Income-related Deductions / 39014.5.3 Person- and Family-Related Tax Allowances / 39114.5.3.1 Home State Responsibility; No National treatment in the Source
State / 39114.5.3.2 But Residents and Nonresidents are Not in a Different Position / 39314.5.3.3 Exacerbating Disparities / 39514.5.3.4 The Mechanics of Prevention of Double taxation / 39514.5.3.5 Rate Progression in Cross-border Situations; Two Inconsistencies of
International Tax Law / 39614.5.3.6 Trying to Get it Right / 39714.5.3.7 The De Groot Case: A Chance Missed / 39814.5.4 Pensions and Annuities / 39914.5.5 National Treatment of Foreign-source Portfolio Investment Income / 40114.5.5.1 National treatment of foreign dividends: Exit Imputation Systems / 40114.5.5.2 Ordinary Credit for Foreign Withholding Taxes; But: the
Kerckhaert-Morres Escape/40214.5.6 Private Investment Incentives also for Cross-border Investments / 40414.6 Corporate Income Taxation / 40514.6.1 Host State: Equal Treatment of Branches (Nonresidents) and Subsidiaries
(Residents) / 40514.6.2 Origin State: Equal Treatment of Parents holding Foreign Subsidiaries and
Parents holding Domestic Subsidiaries? / 40714.6.3 Group Taxation Scheines / 40814.6.4 Transfer Pricing and Thin Capitalization / 40914.6.5 Cross-border Loss Relief / 40914.6.5.1 Marks & Spencer II: Cross-Border Relief for Terminal Subsidiary
Losses / 40914.6.5.2 Pending Cases / 411
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14.6.6 CFC Legislation / 41314.6.7 Cross-border Dividend Taxation and Tax Crediting / 41714.6.7.1 Possible Discriminations of Cross-border(Group) Dividends; Juridical and
Economical Double Taxation / 41714.6.7.2 Outbound Dividends: Taxation, by the Source State, of Nonresident
Shareholders/Parent Companies / 41814.6.7.3 Inbound Dividends: Taxation of Foreign-source Dividends in the Hands of
Residents / 42014.6.8 Concluding Remarks / 423
TableofCases/425
Index/437
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