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Mensuel de juillet 2010 - Finance / Economie

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The case for withholding tax on a net basis within the EU(1)
The views and opinions are those of the authors and do not necessarily represent the views and opinions of KPMG Tax S.à r.l.. All information provided is of a general nature and is not intended to address the circumstances of any particular individual or entity. KPMG is a global network of professional firms providing Audit, Tax and Advisory services. We operate in 146 countries and have 140,000 people working in member firms around the world. The independent member firms of the KPMG network are affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. Each KPMG firm is a legally distinct and separate entity and describes itself as such. Some five years have passed since the ground breaking decision by the EFTA Court in the Fokus Bank case (E1/04...
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