{"id":2865,"date":"2019-04-17T11:55:19","date_gmt":"2019-04-17T09:55:19","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=2865"},"modified":"2019-04-25T10:03:48","modified_gmt":"2019-04-25T08:03:48","slug":"cjeu-interpretation-of-beneficial-ownership","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/cjeu-interpretation-of-beneficial-ownership\/","title":{"rendered":"CJEU interpretation of beneficial ownership"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 26 February 2019, the Court of Justice of the European Union (CJEU) issued decisions in six cases  (joined cases C-116\/16 and C-117\/16 and joined cases C-115\/16, C-118\/16, C-119\/16 and C-299\/16) concerning the Danish withholding tax treatment of dividends and interest and the concept of beneficial ownership in the context of the EU parent-subsidiary directive (PSD) and interest and royalties directive (IRD). <\/p>\n","protected":false},"author":117,"featured_media":2866,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[422,421,134,8],"class_list":["post-2865","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-interest","tag-withholding-tax","tag-cjeu","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2865","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\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=2865"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2865\/revisions"}],"predecessor-version":[{"id":2918,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2865\/revisions\/2918"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/2866"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=2865"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=2865"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=2865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}