Andrew Miles A GmbH paid a dividend to its sole shareholder, a French company in the legal form of a société par actions simplifiée – SAS. It deducted withholding tax at the 5% treaty rate for dividends to other corporations as, at the time, the SAS had not yet been included in the annex to the EU Parent Subsidiary Directive or in the corresponding provisions of German national law. However, there was and is no doubt that the SAS is a corporation entitled to treaty relief.
May 31 2012
