Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs Cover

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Economic Effects of Simplified Procedures for Claiming Cross-Border Tax Reliefs

Nordic Tax Journal

Volume 2024 (2024): Issue s1 (December 2024)

By: Serena Fatica, Jonathan Pycroft, Andrzej Stasio and Daniel Stöhlker

Open Access

|May 2025

Authors

Serena Fatica

Serena.FATICA@ec.europa.eu

European Commission, Joint Research Centre (JRC-Seville), Seville, Spain

Jonathan Pycroft

Jonathan.PYCROFT@ext.ec.europa.eu

European Commission, Joint Research Centre (JRC-Seville), Seville, Spain

Andrzej Stasio

Andrzej-Leszek.STASIO@ec.europa.eu

European Commission, Joint Research Centre (JRC-Seville), Seville, Spain

Daniel Stöhlker

Daniel.STOEHLKER@ec.europa.eu

European Commission, Joint Research Centre (JRC-Seville), Seville, Spain

DOI: https://doi.org/10.2478/ntaxj-2024-0007 | Journal eISSN: 2246-1809

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Language: English

Page range: 2 - 24

Submitted on: Oct 4, 2024

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Accepted on: Oct 17, 2024

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Published on: May 19, 2025

Published by: DJØF Publishing, Nordic Tax Research Council

In partnership with: Paradigm Publishing Services

Publication frequency: 1 issue per year

Keywords:

Foreign Portfolio Investments,

Withholding Taxes,

Dividend Taxation

Related subjects:

Business and economics,

Business management,

Political economics,

Public finance and fiscal theory,

History, philosophy and sociology of law,

Tax and accounting law

© 2025 Serena Fatica, Jonathan Pycroft, Andrzej Stasio, Daniel Stöhlker, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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