The Resource Dividendbelasting en fraus legis : huidige stand van zaken

Dividendbelasting en fraus legis : huidige stand van zaken

Label
Dividendbelasting en fraus legis : huidige stand van zaken
Title
Dividendbelasting en fraus legis : huidige stand van zaken
Creator
Subject
Language
eng
Summary
Overview of the effects of the dividend withholding tax in international relations pursuant to case law of the Dutch Supreme Court on the topic. Describes the application of the fraus legis concept under tax treaties, the Parent-Subsidiary Directive and the application of holding and cash company constructions
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 132 (2003),
http://library.link/vocab/creatorName
Kemmeren, E.C.C.M
Language note
Dutch
http://library.link/vocab/subjectName
  • abuse of law
  • tax treaty
  • Parent-Subsidiary Directive
  • holding company
  • letter-box company
Label
Dividendbelasting en fraus legis : huidige stand van zaken
Instantiates
Publication
Label
Dividendbelasting en fraus legis : huidige stand van zaken
Publication

Library Locations

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