The Resource Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)

Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)

Label
Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)
Title
Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)
Creator
Subject
Language
  • eng
  • eng
Summary
This article outlines the Dutch dividend tax system and the effect of the interposition of an intermediate holding company. It discusses the various Dutch abuse-of-law doctrines and the ways in which the Dutch tax authorities could invoke these doctrines and discusses the specific anti-dividend stripping legislation that was approved by Dutch parliament in 2002
Citation source
In: Intertax. - The Hague. - Vol. 32 (2004),
http://library.link/vocab/creatorName
Merks, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • dividend withholding tax
  • dividend stripping
  • holding company
  • abuse of law
Label
Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2004/G-I/INTERTAX/1_51-60.zip
Publication
Note
20031204

Library Locations

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