The Resource Netherlands supreme court decides in taxpayer's favour regarding the application of tax treaties to a fiscal unity under Netherlands domestic tax law

Netherlands supreme court decides in taxpayer's favour regarding the application of tax treaties to a fiscal unity under Netherlands domestic tax law

Label
Netherlands supreme court decides in taxpayer's favour regarding the application of tax treaties to a fiscal unity under Netherlands domestic tax law
Title
Netherlands supreme court decides in taxpayer's favour regarding the application of tax treaties to a fiscal unity under Netherlands domestic tax law
Creator
Subject
Language
eng
Summary
The Netherlands Supreme Court has decided in favour of a corporate taxpayer regarding its place of effective management under the Belgium-Netherlands Income and Capital Tax Treaty (1970), considering only the circumstances of the taxpayer, while ignoring the fiscal unity under Netherlands tax law of which the taxpayer was a member
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 66 (2012), no. 12 ; p. 637-639
http://library.link/vocab/creatorName
Mooij, H
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • case law
  • place of effective management
Label
Netherlands supreme court decides in taxpayer's favour regarding the application of tax treaties to a fiscal unity under Netherlands domestic tax law
Instantiates
Publication
Label
Netherlands supreme court decides in taxpayer's favour regarding the application of tax treaties to a fiscal unity under Netherlands domestic tax law
Publication

Library Locations

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