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Taxation of cross-border portfolio dividends in Austria: the Austrian supreme administrative court interprets EC law

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In this article, the authors discuss the Austrian Supreme Administrative Court's decision of 17 April 2008 wherein it was decided that the discriminatory treatment of cross-border intercompany portfolio dividends, in comparison to equivalent domestic dividends, constitutes a prohibited restriction of the free movement of capital, but that granting an indirect foreign tax credit can cure the breach of EC law.

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en

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http://eprints.lse.ac.uk/36205/

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