The Resource SDI Netherlands case : a windfall for Dutch licensing companies

SDI Netherlands case : a windfall for Dutch licensing companies

Label
SDI Netherlands case : a windfall for Dutch licensing companies
Title
SDI Netherlands case : a windfall for Dutch licensing companies
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Subject
Summary
A basic tenet of the current income tax treaty policy of the US entails the prevention of treaty shopping. In the case of SDI Netherlands B.V. v. Commr. the Tax Court was presented with a treaty shopping scenario involving back-to-back royalties through a Dutch licensing company and the predecessor income tax treaty with the Netherlands. The authors discuss in detail the case and its repercussions
Citation source
In: Tax planning international review. - London. - Vol. 23 (1996),
Language note
English
Label
SDI Netherlands case : a windfall for Dutch licensing companies
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Publication
Label
SDI Netherlands case : a windfall for Dutch licensing companies
Publication

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    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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