Dividends, capital gains and profits from permanent establishment[3], which enter the EU from third – or non-EU – countries, are often exempt from tax to prevent double taxation. Some companies exploit this exemption to enjoy double non-taxation on this income – in other words, they avoid being taxed at all.
Dividenden, Kapitalerträge und Betriebsstättengewinne[3], die aus Drittländern bzw. Nicht-EU-Ländern in die EU gelangen, sind häufig von der Steuer befreit, um Doppelbesteuerung zu verhindern.