Revolutionising cross-border dividend taxation: implications of the CJEU's decision in Credit Suisse Securities (Europe) Ltd
By EsqSocial Corporation 26/12/24
The recent decision of the Court of Justice of the European Union (CJEU) in C-601/23 Credit Suisse Securities (Europe) Ltd v. Diputación Foral de Bizkaia represents a transformative development in CJEU Case Law, one that fundamentally reshapes the accepted understanding of dividend WHT mechanisms and their interaction with fundamental freedoms under EU law....
By: A&O Shearman