{"id":1950,"date":"2018-10-23T15:34:41","date_gmt":"2018-10-23T13:34:41","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=1950"},"modified":"2018-10-25T15:22:21","modified_gmt":"2018-10-25T13:22:21","slug":"germany-restrictions-on-dividend-distributio","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/germany-restrictions-on-dividend-distributio\/","title":{"rendered":"Germany: Restrictions on dividend distributio"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The CJEU found that the trade tax provisions at issue are likely to dissuade resident parent companies from investing their capital in subsidiaries established in non-member states because the deductibility of dividends paid by the subsidiaries in non-member states is subject to stricter conditions than those for dividends paid by resident companies.<\/p>\n","protected":false},"author":5,"featured_media":1957,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[32],"class_list":["post-1950","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-international-taxes"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1950","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=1950"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1950\/revisions"}],"predecessor-version":[{"id":2034,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1950\/revisions\/2034"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/1957"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=1950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=1950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=1950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}