The Commission has requested the Netherlands to end the discriminatory taxation of dividends received on shares held by insurance companies established elsewhere in another Member State or in an EEA country (Norway, Lichtenstein and Iceland). Dutch insurance companies are...
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The Finnish Act on Taxation of Nonresident Income (Laki rajoitetusti verovelvollisen tulon verottamisesta) has been amended in respect to withholding taxation of dividends distributed to nonresident pension funds. This amendment brings the withholding tax rules into conformity with EU...
On 10 April 2014, the Court of Justice of the European Union (CJEU) rendered its decision in case C-190/12 Emerging Markets Series of DFA Investment Trust Company. The CJEU found that the exclusion of a non-EU investment fund, specifi- cally...