| New publication: Taxation of Cross-border Dividends |
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Full title: Turkish Council of State's Resolution Regarding the Taxation of Cross-border Dividends Pursuant to the Netherlands-Turkey Avoidance of Double Taxation Treaty Date: August 2009 Publication: Emerging Issues Analysis - Lexis Nexis Synopsis: Ali Şanver updates readers on cross-border taxation issues. Excerpt: Residency governs when assessing the availability of the reduced 5% withholding tax rate on dividends to be paid out by Turkey-resident entities to their Netherlands-resident shareholders. As the Turkish Council of State does not qualify branch structures as Turkey-resident under the Dutch Treaty, non-resident investors should consider incorporating their Turkish branches or restructuring their investments under alternative treaties such as the Spanish Treaty. Download: Lexis Nexis Pekin & Pekin Taxation of Cross Border Dividends Contributor: Ali Şanver: Tax Related Links Publications Legal Newsletter - Tax Updates Expertise |
