Are we Heading towards an Internal Market without Dividend Withholding Tax but with Interest and Royalty Withholding Tax? Some Observations on Advocate General’s Kokott Opinion in Truck Cent - EC Tax Review View Are we Heading towards an Internal Market without Dividend Withholding Tax but with Interest and Royalty Withholding Tax? Some Observations on Advocate General’s Kokott Opinion in Truck Cent by - EC Tax Review Are we Heading towards an Internal Market without Dividend Withholding Tax but with Interest and Royalty Withholding Tax? Some Observations on Advocate General’s Kokott Opinion in Truck Cent 18 1 EC Tax Review