Withholding Taxation in the EU

Contents:
Preface
Table of cases
Table of legislation
1 A Brief History of withholding taxes
2 Justification of withholding taxes and general issues
3 Technical and procedural aspects
4 Withholding taxes and tax treaty law
5 Withholding taxes and EU law
6 Future perspectives for withholding taxes
7 Selected EU Member States reviews

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• Tributação , taxas e impostos
• Imposto sobre as sociedades
• Imposto pessoal

withholding taxation; allocation of taxing rights; taxation at source; industrialized versus developing countries; gross taxation; treaty relief ?