Articles 5–7: Taxation of outbound dividends

Cees Peters

Articles 5–7: Taxation of outbound dividends

Cees Peters

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

Original language	English
Title of host publication	The EU Passive Income Tax Directives
Subtitle of host publication	A Commentary on the Parent-Subsidiary and Interest-Royalty Directives
Editors	Niels Bammens, Filip Debelva
Place of Publication	Cheltenham
Publisher	Edward Elgar Publishing Ltd.
Chapter	6
Pages	156-178
Number of pages	23
ISBN (Electronic)	9781035334292
ISBN (Print)	9781035334285
Publication status	Published - 2025

Publication series

Name	Elgar Commentaries in Tax Law series
Publisher	Edward Elgar

Cite this

@inbook{28899ba102ad45eeaefedd1b91a4dd92,

title = "Articles 5{\textendash}7: Taxation of outbound dividends",

author = "Cees Peters",

year = "2025",

language = "English",

isbn = " 9781035334285",

series = "Elgar Commentaries in Tax Law series",

publisher = "Edward Elgar Publishing Ltd.",

pages = "156--178",

editor = "Niels Bammens and \{Filip Debelva\}",

booktitle = "The EU Passive Income Tax Directives",

address = "United Kingdom",

}

Articles 5–7: Taxation of outbound dividends. / Peters, Cees.
The EU Passive Income Tax Directives: A Commentary on the Parent-Subsidiary and Interest-Royalty Directives. ed. / Niels Bammens; Filip Debelva. Cheltenham: Edward Elgar Publishing Ltd., 2025. p. 156-178 (Elgar Commentaries in Tax Law series).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review