Tax Flash - Taxation of dividends paid to foreign undertakings for collective investment and EU Law - Recent judgements
Tax Flash - Taxation of dividends paid to foreign undertakings for collective investment and EU Law - Recent judgements
Decisions recently made public by Portuguese arbitration tribunals have confirmed that the taxation of dividends paid to EU undertakings for collective investments (UCI) is illegal as a result of an infringement of fundamental principles of EU Law, in particular the freedom of movement of capitals. Find out more in our Tax Flash.