Publication detail

TAXATION OF DIVIDEND IN THE EUROPEAN UNION – A COMPARATIVE STUDY

BĚLUŠOVÁ, K.

Original Title

TAXATION OF DIVIDEND IN THE EUROPEAN UNION – A COMPARATIVE STUDY

Type

journal article - other

Language

English

Original Abstract

The aim of this contribution is to identify the criteria and to classify the Member States of the European Union into individual groups based on the rules for dividends taxation. The paper focuses on selected rules for taxation of domestic and also dividends received from other EU Member States in case of tax residents – legal entities. The selected taxing rules for the dividend income were monitored over three time periods, namely years 2016-2018 . Based on the comparison made, it was found out that there is a variability among EU Member States´ legal regulations. On the other hand, EU Member States can be divided into several groups that show, if not directly identical, very similar parameters for the taxation of the categories of dividends in question. As regards the exemption of dividends from taxation, the EU Member States´ legal regulations set three options: exemption without any conditions laid down, exemption conditioned by meeting the criteria set on the part of the taxable person, or partial exemption of 95 % of that income. Dividend income that are not exempt due to non-compliance with the conditions set are taxed either within the global tax base or in a separate tax base.

Keywords

Tax Resident, European Union, International Taxation of Dividends.

Authors

BĚLUŠOVÁ, K.

Released

30. 9. 2018

Publisher

AKADEMIE STING, o. p. s., vysoká škola v Brně

Location

Brno

ISBN

1805-6873

Periodical

ACTA STING

Number

3/2018

State

Czech Republic

Pages from

6

Pages to

22

Pages count

128

URL

https://www.sting.cz/acta/acta3_2018_web-en.pdf

BibTex

@article{BUT152079,
  author="Kristýna {Bělušová}",
  title="TAXATION OF DIVIDEND IN THE EUROPEAN UNION – A COMPARATIVE
STUDY",
  journal="ACTA STING",
  year="2018",
  number="3/2018",
  pages="6--22",
  issn="1805-6873",
  url="https://www.sting.cz/acta/acta3_2018_web-en.pdf"
}