Autor: Franziska Sixdorf

Verstößt die Nichtgewährung fiktiver Quellensteuern in DBA gegen die europäischen Grundfreiheiten?


SWI 2018, 173

Different taxation of cross-border dividend, interest, or royalty payments basically falls within the scope of the European fundamental freedoms. Sebastian Leitsch and Franziska Sixdorf show that tax sparing credits do not violate the European fundamental freedoms. The reason is that they can neither be detached from the overall treaty equilibrium, nor is the situation of taxable entities, which are treated differently in terms of tax sparing within a single tax treaty, comparable.