„… , was not granted to non-resident shareholders. Instead, they were taxed by way of a withholding tax for …” „… movement of capital so far, and the first judgment of a Luxembourg Court to deal with withholding tax on …” „… legislation imposing withholding tax on the payment of dividends by a resident subsidiary to a non-resident …”

„… . Ergänzungslieferung, Stolfuß Medien Verlag, Bonn, 2022.Baéz Moreno, Andrés/Brauner, Yariv: Withholding Taxes in the …” „… 1, 2015 Final Report, OECD Publishing, Paris.OECD (2017): Commentary on the Model Tax …” „… Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy, WU International Taxation …”

„… Modify Bilateral Tax Treaties, Action 15, 2015 Final Report. OECD: BEPS, Preventing the Granting of …” „… : Withholding Tax on Dividends and Interest from the Danish Perspective, BIT 2011, 503-507. Triepel, Heinrich …” „… of Beneficial Ownership for Tax Treaty Purposes, European Taxation (ET) 2015, 56-62. Avery Jones …”

„… Withholding Tax Act 1965, Art. 25 KStG 1969 und Art. 9.2 EStG-NL 2001; Pijl, BIFD 2000, 256 (258); ausführlich …” „… , League of Nations, Double Taxation and Tax Evasion, C 216 M. 85 1927 II, S. 13 zur Möglichkeit der …” „… Tax Matters 2008 sowie die Stellungnahme von Baker, E/C.18/2008/CRP.2/Add.1 …”

„… : taxations of businesses; withholding taxes; tax treaties; U.S. taxation of worldwide income; tax shelters …” „… ; customs issues; rules of origin; NAFTA and the TPP Week #7: INTERNATIONAL TAX—National jurisdiction re …” „… classification, valuation and rules of origin are all topics that are also treated. The final two topics of …”

„… ?, FR 2009,S. 1089-1098.Arends, Gerald/ Dürrschmidt, Daniel: Die britische withholding tax …” „… Taxation,Cases and Materials, 6. Auflage, New York 2008.McLure, Charles E. Jr.: The budget process and tax …” „… : http://www.treasury.gov/resource-center/tax-policy/Documents/Final%20Greenbook%20Feb%202012.pdf, Stand: 08.04.2011.US House of Representatives (Hrsg.): Levin …”