The Resource Maltese laws held to be special regime under Malta-Netherlands Income and Capital Tax Treaty (1977)

Maltese laws held to be special regime under Malta-Netherlands Income and Capital Tax Treaty (1977)

Label
Maltese laws held to be special regime under Malta-Netherlands Income and Capital Tax Treaty (1977)
Title
Maltese laws held to be special regime under Malta-Netherlands Income and Capital Tax Treaty (1977)
Creator
Subject
Language
eng
Summary
The author, in this article, examines a recent decision of the Netherlands Supreme Court (Hoge Raad), in which Maltese laws, due to their low tax rate of 6.25%, were held to be a special regime under the Malta-Netherlands Income and Capital Tax Treaty (1977), thereby excluding taxpayers from the application of the treaty
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 69 (2015),
http://library.link/vocab/creatorName
Mooij, H
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • corporate income tax
  • dividend withholding tax
  • dual residence
  • place of effective management
Label
Maltese laws held to be special regime under Malta-Netherlands Income and Capital Tax Treaty (1977)
Instantiates
Publication
Label
Maltese laws held to be special regime under Malta-Netherlands Income and Capital Tax Treaty (1977)
Publication

Library Locations

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      52.3736660 4.9336932
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