TAXATION OF DIVIDEND IN THE EUROPEAN UNION – A COMPARATIVE STUDY

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F18%3APU130311" target="_blank" >RIV/00216305:26510/18:PU130311 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.sting.cz/acta/acta3_2018_web-en.pdf" target="_blank" >https://www.sting.cz/acta/acta3_2018_web-en.pdf</a>

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

TAXATION OF DIVIDEND IN THE EUROPEAN UNION – A COMPARATIVE STUDY

Popis výsledku v původním jazyce

The aim of this contribution is to identify the criteria and to classify the Member States of the European Union into individual groups based on the rules for dividends taxation. The paper focuses on selected rules for taxation of domestic and also dividends received from other EU Member States in case of tax residents – legal entities. The selected taxing rules for the dividend income were monitored over three time periods, namely years 2016-2018 . Based on the comparison made, it was found out that there is a variability among EU Member States´ legal regulations. On the other hand, EU Member States can be divided into several groups that show, if not directly identical, very similar parameters for the taxation of the categories of dividends in question. As regards the exemption of dividends from taxation, the EU Member States´ legal regulations set three options: exemption without any conditions laid down, exemption conditioned by meeting the criteria set on the part of the taxable person, or partial exemption of 95 % of that income. Dividend income that are not exempt due to non-compliance with the conditions set are taxed either within the global tax base or in a separate tax base.

Název v anglickém jazyce

TAXATION OF DIVIDEND IN THE EUROPEAN UNION – A COMPARATIVE STUDY

Popis výsledku anglicky

The aim of this contribution is to identify the criteria and to classify the Member States of the European Union into individual groups based on the rules for dividends taxation. The paper focuses on selected rules for taxation of domestic and also dividends received from other EU Member States in case of tax residents – legal entities. The selected taxing rules for the dividend income were monitored over three time periods, namely years 2016-2018 . Based on the comparison made, it was found out that there is a variability among EU Member States´ legal regulations. On the other hand, EU Member States can be divided into several groups that show, if not directly identical, very similar parameters for the taxation of the categories of dividends in question. As regards the exemption of dividends from taxation, the EU Member States´ legal regulations set three options: exemption without any conditions laid down, exemption conditioned by meeting the criteria set on the part of the taxable person, or partial exemption of 95 % of that income. Dividend income that are not exempt due to non-compliance with the conditions set are taxed either within the global tax base or in a separate tax base.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

ACTA STING

ISSN

1805-6873

e-ISSN

—

Svazek periodika

neuveden

Číslo periodika v rámci svazku

3/2018

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

128

Strana od-do

6-22

Kód UT WoS článku

—

EID výsledku v databázi Scopus

—