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The Resource Taxing German-Dutch cross-border business activities : a legal comparison with particular focus on the new bilateral tax treaty

Taxing German-Dutch cross-border business activities : a legal comparison with particular focus on the new bilateral tax treaty

Label
Taxing German-Dutch cross-border business activities : a legal comparison with particular focus on the new bilateral tax treaty
Title
Taxing German-Dutch cross-border business activities : a legal comparison with particular focus on the new bilateral tax treaty
Contributor
Subject
Language
eng
Summary
Collection of articles, based on research of the German-Dutch Tax Centre, on the developments resulting from changing cross-border economic activities between the Netherlands and Germany, and their tax implications. Also, the new tax treaty between Germany and the Netherlands is analysed. Additionally, both more general and more specific research questions are addressed
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Jochum, H
  • Essers, P.H.J
  • Englisch, J
http://library.link/vocab/subjectName
  • cross-border worker
  • tax treaty
  • history of taxation
  • treaty interpretation
  • allocation of profits
  • wage tax
  • social security
  • foundation
  • group treatment
  • earnings stripping
  • VAT
  • advance tax ruling
  • hybrid entity
  • treaty shopping
  • pension
Label
Taxing German-Dutch cross-border business activities : a legal comparison with particular focus on the new bilateral tax treaty
Instantiates
Publication
Contents
  • The radical changes made to Dutch tax regulations during the second world war
  • Essers, P.H.J.
  • ; p. 1-50
  • Taxation of capital income in the Netherlands and Germany; how to find a balance between equity and efficiency
  • Crijns, R.
  • Essers, P.H.J.
  • Dusarduijn, S.
  • ; p. 51-79
  • A comparison of the new principles on the attribution of profits to permanent establishments between Germany and the Netherlands
  • Kepper, P.
  • ; p. 81-94
  • A comparison between the German and Dutch wage tax base and (the) social security (system)
  • Alink, B.
  • ; p. 95-107
  • Tax treatment of the business operations of foundations and government organizations that are subject to corporation tax: a comparison between the Netherlands and Germany
  • Stevens, S.
  • ; p. 109-175
  • The non-arm's length loan in comparative law perspective with Germany
  • Elsevier, F.
  • Grave, J.
  • Strien, J. van
  • ; p. 177-194
  • Tax treatment of cross-border exchange of shares in Germany and the Netherlands
  • Meickmann, T.
  • ; p. 195-221
  • Dutch entity theory in a practical test - an alternative for the tax group in Germany?
  • Elsevier, F.
  • Grave, J.
  • ; p. 223-235
  • The German earnings stripping measure: is it an attractive option for the Netherlands?
  • Elsevier, F.
  • Strien, J. van
  • ; p. 237-252
  • Chain transactions in intra-Community trade: the Dutch and German perspective
  • Brinkmann, R.A.
  • Merkx, M.
  • ; p. 253-277
  • Entitlement to the exemption for intra-Community supplies of goods from a Dutch and German perspective
  • Brinkmann, R.A.
  • Merkx, M.
  • ; p. 279-299
  • VAT fraud in intra-Community trade: the Dutch and German approach
  • Brinkmann, R.A.
  • Merkx, M.
  • ; p. 301-322
  • Tax procedures in Germany and the Netherlands
  • Jonas, K.
  • ; p. 323-355
  • The Advance Ruling System of the Netherlands and Germany
  • Thiele, P.J.
  • ; p. 357-392
  • The German-Dutch joint tax audit pilot project from a legal perspective in Germany
  • Meickmann, T.
  • ; p. 393-404
  • New treaty between the Netherlands and Germany
  • Elsevier, F.
  • ; p. 405-418
  • The "compartmentalization" doctrine under the new tax treaty between the Netherlands and Germany
  • Smit, D.
  • ; p. 419-443
  • The treatment of hybrid entities under the new double taxation agreement: Germany - Netherlands
  • Jochum, H.
  • ; p. 445-468
  • Treaty shopping under the new DTA Germany-Netherlands by means of hybrid entities
  • Reinert, M.
  • ; p. 469-484
  • Pension problems in the new Netherlands-Germany tax treaty
  • Bijnen, H. van
  • Visser, M.
  • ; p. 485-494
  • The discriminatory treatment of dividend income generated by Dutch pension funds under German tax law
  • Schewe, B.
  • ; p. 495-511
  • Dutch/German cross-border VAT grouping
  • Kesteren, H. van
  • Merkx, M.
  • Sternberg, C.
  • ; p. 513-535
  • How to avoid double or non-taxation of dental prostheses in Dutch-German cross-border supplies
  • Alika, R.
  • Merkx, M.
  • ; p. 537-544
  • VAT on private use of company cars in cross border situations: double or non-taxation?
  • Brinkmann, R.A.
  • Merkx, M.
  • ; p. 545-563
Extent
XI, 570 p.
Isbn
9783981489477
Label
Taxing German-Dutch cross-border business activities : a legal comparison with particular focus on the new bilateral tax treaty
Publication
Contents
  • The radical changes made to Dutch tax regulations during the second world war
  • Essers, P.H.J.
  • ; p. 1-50
  • Taxation of capital income in the Netherlands and Germany; how to find a balance between equity and efficiency
  • Crijns, R.
  • Essers, P.H.J.
  • Dusarduijn, S.
  • ; p. 51-79
  • A comparison of the new principles on the attribution of profits to permanent establishments between Germany and the Netherlands
  • Kepper, P.
  • ; p. 81-94
  • A comparison between the German and Dutch wage tax base and (the) social security (system)
  • Alink, B.
  • ; p. 95-107
  • Tax treatment of the business operations of foundations and government organizations that are subject to corporation tax: a comparison between the Netherlands and Germany
  • Stevens, S.
  • ; p. 109-175
  • The non-arm's length loan in comparative law perspective with Germany
  • Elsevier, F.
  • Grave, J.
  • Strien, J. van
  • ; p. 177-194
  • Tax treatment of cross-border exchange of shares in Germany and the Netherlands
  • Meickmann, T.
  • ; p. 195-221
  • Dutch entity theory in a practical test - an alternative for the tax group in Germany?
  • Elsevier, F.
  • Grave, J.
  • ; p. 223-235
  • The German earnings stripping measure: is it an attractive option for the Netherlands?
  • Elsevier, F.
  • Strien, J. van
  • ; p. 237-252
  • Chain transactions in intra-Community trade: the Dutch and German perspective
  • Brinkmann, R.A.
  • Merkx, M.
  • ; p. 253-277
  • Entitlement to the exemption for intra-Community supplies of goods from a Dutch and German perspective
  • Brinkmann, R.A.
  • Merkx, M.
  • ; p. 279-299
  • VAT fraud in intra-Community trade: the Dutch and German approach
  • Brinkmann, R.A.
  • Merkx, M.
  • ; p. 301-322
  • Tax procedures in Germany and the Netherlands
  • Jonas, K.
  • ; p. 323-355
  • The Advance Ruling System of the Netherlands and Germany
  • Thiele, P.J.
  • ; p. 357-392
  • The German-Dutch joint tax audit pilot project from a legal perspective in Germany
  • Meickmann, T.
  • ; p. 393-404
  • New treaty between the Netherlands and Germany
  • Elsevier, F.
  • ; p. 405-418
  • The "compartmentalization" doctrine under the new tax treaty between the Netherlands and Germany
  • Smit, D.
  • ; p. 419-443
  • The treatment of hybrid entities under the new double taxation agreement: Germany - Netherlands
  • Jochum, H.
  • ; p. 445-468
  • Treaty shopping under the new DTA Germany-Netherlands by means of hybrid entities
  • Reinert, M.
  • ; p. 469-484
  • Pension problems in the new Netherlands-Germany tax treaty
  • Bijnen, H. van
  • Visser, M.
  • ; p. 485-494
  • The discriminatory treatment of dividend income generated by Dutch pension funds under German tax law
  • Schewe, B.
  • ; p. 495-511
  • Dutch/German cross-border VAT grouping
  • Kesteren, H. van
  • Merkx, M.
  • Sternberg, C.
  • ; p. 513-535
  • How to avoid double or non-taxation of dental prostheses in Dutch-German cross-border supplies
  • Alika, R.
  • Merkx, M.
  • ; p. 537-544
  • VAT on private use of company cars in cross border situations: double or non-taxation?
  • Brinkmann, R.A.
  • Merkx, M.
  • ; p. 545-563
Extent
XI, 570 p.
Isbn
9783981489477

Library Locations

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