Luxembourg: Qualification of Liquidation Proceeds: Dividend Distributions or Capital Gains?

Reference : Luxembourg: Qualification of Liquidation Proceeds: Dividend Distributions or Capital ...


	Document type :	Parts of books : Contribution to collective works
	Discipline(s) :	Law, criminology & political science : Tax law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/47568

Title :	Luxembourg: Qualification of Liquidation Proceeds: Dividend Distributions or Capital Gains?
Language :	English
Author, co-author :	Pantazatou, Aikaterini [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL) >]
Publication date :	Jun-2021
Main document title :	Tax Treaty Case Law around the Globe 2020
Editor :	Kemmeren, Eric
	Essers, Peter
Publisher :	IBFD
Peer reviewed :	Yes
ISBN :	978-90-8722-711-1
City :	Amsterdam
Permalink :	http://hdl.handle.net/10993/47568

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