La eliminación de la doble imposición económica de dividendos en la Unión Europea

Autores/as

  • Álvaro de la Cueva González-Cotera International Bureau of Fiscal Documentation (Amsterdam, Holanda)

DOI:

https://doi.org/10.51302/rcyt.2000.16717

Resumen

El presente estudio trata de exponer los métodos de los que disponen los Estados para eliminar (o mitigar) la doble imposición económica de los dividendos y analizar los efectivamente utilizados en los países de la Unión Europea.

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Citas

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Publicado

07-05-2000

Cómo citar

de la Cueva González-Cotera, Álvaro. (2000). La eliminación de la doble imposición económica de dividendos en la Unión Europea. Revista De Contabilidad Y Tributación. CEF, (206), 49–94. https://doi.org/10.51302/rcyt.2000.16717