The Resource Advance rulings and tax avoidance measures

Advance rulings and tax avoidance measures

Label
Advance rulings and tax avoidance measures
Title
Advance rulings and tax avoidance measures
Creator
Subject
Summary
This note discusses a decision by the Supreme Court of the Netherlands regarding the application of "correct imposition" to prevent tax avoidance. The author also discusses the application of the two Dutch tax avoidance measures to international situations and the ramifications of the case for the ruling practice
Citation source
In: European taxation. - Amsterdam. - Vol. 31 (1991),
http://library.link/vocab/creatorName
Weeghel, S. van
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • anti-avoidance
  • advance ruling
Label
Advance rulings and tax avoidance measures
Instantiates
Publication
Label
Advance rulings and tax avoidance measures
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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