The Resource De ongewisse verdragspositie van vrijgestelde overheidsinstellingen

De ongewisse verdragspositie van vrijgestelde overheidsinstellingen

Label
De ongewisse verdragspositie van vrijgestelde overheidsinstellingen
Title
De ongewisse verdragspositie van vrijgestelde overheidsinstellingen
Creator
Subject
Language
eng
Summary
Overview on the tax treatment of public companies under Dutch tax treaties. Due to the fact that such companies are not subject to tax, they are not resident for treaty purposes and not entitled to a reduction of foreign withholding tax. However, various recent treaties contain a special provision for public companies the consequences of which are described. Furthermore, the Dutch approach is compared to the approach of the United States
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 72 (2003),
http://library.link/vocab/creatorName
Niekel, S.F.M
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • public sector
  • treaty benefits
  • foreign tax credit
Label
De ongewisse verdragspositie van vrijgestelde overheidsinstellingen
Instantiates
Publication
Label
De ongewisse verdragspositie van vrijgestelde overheidsinstellingen
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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