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Dividend Taxation in the Spotlight

Liesl Fichardt Special Counsel Corporate Tax Dorsey & Whitney takes a closer look at dividend taxation
In a recent press release the EU Commission called on certain European Union Member States to 'end discriminatory taxation of dividends'.
The UK dividend taxation regime has also not escaped scrutiny. In his article in The Tax Journal (Issue 854 25 September 2006) Stephen Edge listed the taxation of foreign dividend income in the UK as one reason for the UK not being the most favoured holding company jurisdiction. In an earlier issue (Issue 850 14 August 2006) Sara Luder pointed out that the current inbound dividend regime requires a great amount of management time which does not strengthen the UK's position as an attractive financial centre. In...

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