The Resource De Wet uitwisseling inlichtingen over rulings

De Wet uitwisseling inlichtingen over rulings

Label
De Wet uitwisseling inlichtingen over rulings
Title
De Wet uitwisseling inlichtingen over rulings
Creator
Subject
Language
eng
Summary
On 1 January 2017, the Law on the exchange of information on rulings came into effect. This law implements EU Directive 2015/2376 based on which Member States of The European Union have committed to the automatic exchange of rulings in the fight against international tax evasion. This article first discusses the international background, implementation in the Netherlands, legal protection and possible bottlenecks
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 86 (2017), no. 5 ; p. 212-220
http://library.link/vocab/creatorName
Kolste, N
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • automatic exchange of information
  • advance tax ruling
  • legal protection
Label
De Wet uitwisseling inlichtingen over rulings
Instantiates
Publication
Label
De Wet uitwisseling inlichtingen over rulings
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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