The Resource Netherlands Supreme Court rules on the residence of dual resident companies under tax treaties with third countries

Netherlands Supreme Court rules on the residence of dual resident companies under tax treaties with third countries

Label
Netherlands Supreme Court rules on the residence of dual resident companies under tax treaties with third countries
Title
Netherlands Supreme Court rules on the residence of dual resident companies under tax treaties with third countries
Creator
Subject
Language
eng
Summary
Examines the decision of the Netherlands Supreme Court in which it rules that the Netherlands does not have the right to levy a withholding tax where a Dutch company incorporated under the laws of the Netherlands has its effective place of management in the Netherlands Antilles and distributes its retained earnings to shareholders resident in Belgium
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 55 (2001),
http://library.link/vocab/creatorName
Damen, S
Language note
English
http://library.link/vocab/subjectName
  • triangular cases
  • case law
  • tax treaty
  • dual residence
  • place of effective management
Label
Netherlands Supreme Court rules on the residence of dual resident companies under tax treaties with third countries
Instantiates
Publication
Label
Netherlands Supreme Court rules on the residence of dual resident companies under tax treaties with third countries
Publication

Library Locations

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