The Resource Dutch bill to clarify compartmentalization principle regarding participation exemption rules

Dutch bill to clarify compartmentalization principle regarding participation exemption rules

Label
Dutch bill to clarify compartmentalization principle regarding participation exemption rules
Title
Dutch bill to clarify compartmentalization principle regarding participation exemption rules
Creator
Subject
Language
eng
Summary
This article explains the fallout from a recent Dutch Supreme Court decision on how to treat income from shares initially falling outside the scope of the participation exemption but later coming into the scope of that exemption
Citation source
In: Tax notes international. - Falls Church. - Vol. 71 (2013),
http://library.link/vocab/creatorName
  • Merks, P
  • Zalmai, Z
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • participation exemption
  • dividend
Label
Dutch bill to clarify compartmentalization principle regarding participation exemption rules
Instantiates
Publication
Label
Dutch bill to clarify compartmentalization principle regarding participation exemption rules
Publication

Library Locations

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