The Resource Beneficial ownership of dividends : relevance of the new Netherlands dividend-stripping rules in tax treaty situations

Beneficial ownership of dividends : relevance of the new Netherlands dividend-stripping rules in tax treaty situations

Label
Beneficial ownership of dividends : relevance of the new Netherlands dividend-stripping rules in tax treaty situations
Title
Beneficial ownership of dividends : relevance of the new Netherlands dividend-stripping rules in tax treaty situations
Creator
Subject
Language
eng
Summary
The new Netherlands dividend-stripping provision, which denies the reduced dividend withholding tax rate or a tax exemption provided by a tax treaty if the taxpayer is not the beneficial owner of the dividends, is examined in respect of its application in the tax treaty context
Citation source
In: European taxation. - Amsterdam. - Vol. 42 (2002),
http://library.link/vocab/creatorName
Helminen, M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • dividend stripping
  • beneficial ownership
  • treaty interpretation
Label
Beneficial ownership of dividends : relevance of the new Netherlands dividend-stripping rules in tax treaty situations
Instantiates
Publication
Label
Beneficial ownership of dividends : relevance of the new Netherlands dividend-stripping rules in tax treaty situations
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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