The Resource The meaning of the association of the overseas countries and territories with the European Community for the fiscal relations between the Netherlands and Aruba

The meaning of the association of the overseas countries and territories with the European Community for the fiscal relations between the Netherlands and Aruba

Label
The meaning of the association of the overseas countries and territories with the European Community for the fiscal relations between the Netherlands and Aruba
Title
The meaning of the association of the overseas countries and territories with the European Community for the fiscal relations between the Netherlands and Aruba
Creator
Subject
Language
eng
Summary
This article explains the meaning of the Overseas Association Decision in relation to tax matters. Regarding the Community, this is done from the perspective of the Netherlands, and regarding overseas countries and territories (OCT) from the perspective of Aruba and, to some degree, the Netherlands Antilles, under the EC Treaty. The question will be discussed whether Aruba and the Netherlands Antilles are (part of) a Member State, whether they are one of the OCT and/or whether they are a third country for purposes of the EC Treaty. The relevance of this preliminary question is to find out if, and what part of, the EC Treaty is applicable to the relation between the Netherlands and Aruba and the Netherlands Antilles
Citation source
In: EC tax review. - London. - Vol. 16 (2007),
http://library.link/vocab/creatorName
  • Pancham, S.R
  • Fibbe, G.K
  • Ruiter, J.P
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • EU Treaty
  • third countries (EU)
  • dividend withholding tax
  • foreign exchange
Label
The meaning of the association of the overseas countries and territories with the European Community for the fiscal relations between the Netherlands and Aruba
Instantiates
Publication
Label
The meaning of the association of the overseas countries and territories with the European Community for the fiscal relations between the Netherlands and Aruba
Publication

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