The Resource Comparison and analysis of the three Benelux double tax treaties

Comparison and analysis of the three Benelux double tax treaties

Label
Comparison and analysis of the three Benelux double tax treaties
Title
Comparison and analysis of the three Benelux double tax treaties
Creator
Subject
Summary
Discusses the tax treaties currently in force among the BeNeLux countries. The article is based on a tax conference held during 1974 and is an amalgamation of many of the ideas presented. In particular, the article discusses the relationship between the OECD Model Convention and the tax treaties between the Benelux countries. Specific mention is made of problems surrounding permanent establishments, who or what entity is consider to be a "taxpayer", intercorporate dividends and withholding taxes, holding companies, the definition of a "parent" and a "subsidiary", dividends and pension taxability, and non-discrimination problems
Citation source
In: European taxation. - Amsterdam. - Vol. 15 (1975),
http://library.link/vocab/creatorName
  • Brauw-Hay, E.A. de
  • Waardenburg, D.A. van
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • PE
  • dividend
Label
Comparison and analysis of the three Benelux double tax treaties
Instantiates
Publication
Label
Comparison and analysis of the three Benelux double tax treaties
Publication

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