Helminen, Marjaana --- "Taxation of passive income" [2020] ELECD 167; in HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo (eds), "Research Handbook on European Union Taxation Law" (Edward Elgar Publishing, 2020) 224

Book Title: Research Handbook on European Union Taxation Law

Editor(s): HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo

Publisher: Edward Elgar Publishing

Section: Chapter 11

Section Title: Taxation of passive income

Author(s): Helminen, Marjaana

Number of pages: 24

Abstract/Description:

In this chapter, Marjaana Helminen discusses the impact of EU tax law on the tax treatment of passive investment income, such as dividends, interest and royalties. In addition to the two corporate tax directives, that is, the Parent-Subsidiary Directive and the Interest-Royalties Directive, it is explained that the fundamental freedoms have had a huge impact on the powers of Member States to tax cross-border investment income. Despite the large number of cases litigated in these area, there are still many open issues. This chapter discusses these issues both from the perspective of intra-EU situations and from the perspective of situations involving non-Member States.