This article deals extensively with the Köln-Aktienfonds Deka case on the eligibility of non-resident investment funds to a refund of Dutch dividend withholding tax (DWHT). It will place this procedure in the Dutch context and explain the similarities with the Fidelity Funds case.
|Journal||Finance and Capital Markets|
|Publication status||Published - 23-Oct-2020|
- Dutch dividend withholding tax
- collective investment funds
- European law
- free movement f capital
- compatibility test