The question of how to balance double taxation provisions when considering deduction of tax at source under such an agreement with a member from dividends paid by a UK company to its Dutch parent is one to be settled by the European court. This was a question of whether this constituted a ‘withholding tax’ forbidden by the Directive.
Citations:
Times 21-Nov-2000
Statutes:
UK/Netherlands Double Taxation Agreement
Jurisdiction:
England and Wales
European, Taxes Management
Updated: 17 June 2022; Ref: scu.82354
