Corporation Tax: Taxation of foreign dividends: UK system upheld | Practical Law

Corporation Tax: Taxation of foreign dividends: UK system upheld | Practical Law

The European Court of Justice has upheld the UK's right to tax dividends received from UK resident companies differently from dividends received from non-UK resident companies.

Corporation Tax: Taxation of foreign dividends: UK system upheld

Practical Law UK Legal Update 1-215-2053 (Approx. 3 pages)

Corporation Tax: Taxation of foreign dividends: UK system upheld

by Norton Rose
Published on 29 Jan 2007 • European Union, United Kingdom
The European Court of Justice has upheld the UK's right to tax dividends received from UK resident companies differently from dividends received from non-UK resident companies.