The Resource Application of fraus conventionis denied under Netherlands-US tax treaty

Application of fraus conventionis denied under Netherlands-US tax treaty

Label
Application of fraus conventionis denied under Netherlands-US tax treaty
Title
Application of fraus conventionis denied under Netherlands-US tax treaty
Creator
Subject
Summary
Examines a decision by the Netherlands Supreme Court of 15 December 1993 in which one issue was whether national anti-abuse concepts also affect the application of tax treaties
Citation source
In: European taxation. - Amsterdam. - Vol. 34 (1994),
http://library.link/vocab/creatorName
Boekhorst, P.J. te
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • abuse of law
Label
Application of fraus conventionis denied under Netherlands-US tax treaty
Instantiates
Publication
Label
Application of fraus conventionis denied under Netherlands-US tax treaty
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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