Dividend Withholding Tax: Tax Reclaims within the European Union and European Economic Area and from Third Countries – How Long Should Member States Withhold?

This article considers how EU law influences the avoidance of double taxation regarding withholding tax on dividend distributions. By showing the different ways to neutralize the dividend withholding tax in domestic relationships, it is explained whether those measures are, or should be, applied in all cross–border situations as well.