The Resource Classification of foreign entities and classification conflicts : Netherlands' developments

Classification of foreign entities and classification conflicts : Netherlands' developments

Label
Classification of foreign entities and classification conflicts : Netherlands' developments
Title
Classification of foreign entities and classification conflicts : Netherlands' developments
Creator
Subject
Language
eng
Summary
The Dutch Deputy Minister of Finance issued two decrees on 18 December 2004 in relation to the changes to the Parent-Subsidiary Directive, particularly with a view to the classification of foreign entities according to Dutch tax law. This article discusses the following elements of the decrees: Dutch application of the amended Parent-Subsidiary Directive as per 1 January 2005; new classification rules for foreign entities; application of the Dutch participation exemption in case of a classification conflict
Citation source
In: Intertax. - The Hague. - Vol 33 (2005),
http://library.link/vocab/creatorName
  • Lamers, A.W.G
  • Stevens, T.J.A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Parent-Subsidiary Directive
  • foreign company
  • participation exemption
Label
Classification of foreign entities and classification conflicts : Netherlands' developments
Instantiates
Publication
Label
Classification of foreign entities and classification conflicts : Netherlands' developments
Publication

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      52.3736660 4.9336932
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