The Resource Beneficial ownership and second tier beneficial owners in tax treaties of the Netherlands

Beneficial ownership and second tier beneficial owners in tax treaties of the Netherlands

Label
Beneficial ownership and second tier beneficial owners in tax treaties of the Netherlands
Title
Beneficial ownership and second tier beneficial owners in tax treaties of the Netherlands
Creator
Subject
Language
eng
Summary
This article examines how changes in domestic legislation and the Commentary may affect the interpretation of beneficial ownership in treaties, and argues that an economic beneficial owner can claim the treaty tax rate for dividends, notwithstanding the Dutch Secretary of State for Finance's official explanation
Citation source
In: Intertax. - Den Haag. - Vol. 31 (2003),
http://library.link/vocab/creatorName
Pijl, H
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • OECD Model
  • treaty interpretation
  • dividend
Label
Beneficial ownership and second tier beneficial owners in tax treaties of the Netherlands
Instantiates
Publication
Label
Beneficial ownership and second tier beneficial owners in tax treaties of the Netherlands
Publication

Library Locations

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