The Resource Compartmentalization in the Netherlands participation exemption : a model for Europe?

Compartmentalization in the Netherlands participation exemption : a model for Europe?

Label
Compartmentalization in the Netherlands participation exemption : a model for Europe?
Title
Compartmentalization in the Netherlands participation exemption : a model for Europe?
Creator
Subject
Language
eng
Summary
This article discusses the concept of compartmentalization in the context of the Netherlands participation exemption. The author outlines a decision of the Netherlands Supreme Court wherein it was held that a statutory base is needed for such compartmentalization to apply in the event of a change in legislation and then analyses remedial legislation enacted in response to the decision and its compatibility with EU law
Citation source
In: European taxation. - Amsterdam. - Vol. 56 (2016),
http://library.link/vocab/creatorName
Strien, J. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • participation exemption
  • case law
  • retroactivity
  • EU law
  • Parent-Subsidiary Directive
Label
Compartmentalization in the Netherlands participation exemption : a model for Europe?
Instantiates
Publication
Label
Compartmentalization in the Netherlands participation exemption : a model for Europe?
Publication

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