Tag: International Taxation
The Spanish rules on withholding taxes on dividends paid to foreign shareholders are contrary to EU law
02/11/2025
According to the Court of Justice of the European Union, the Biscayan rules on non-resident income tax grant different treatment to withholdings borne by national shareholders as compared with those borne by non-resident shareholders, which is contrary to the Treaty on the Functioning of the European Union. The distribution of a dividend by a company […]