The Resource Toerekening royalty's aan rechthebbende onder rente- en royaltyrichtlijn

Toerekening royalty's aan rechthebbende onder rente- en royaltyrichtlijn

Label
Toerekening royalty's aan rechthebbende onder rente- en royaltyrichtlijn
Title
Toerekening royalty's aan rechthebbende onder rente- en royaltyrichtlijn
Creator
Subject
Language
eng
Summary
On 26 February 2019, the European Court of Justice decided in joined cases N Luxembourg 1 and others (C-115/16), X Denmark A/S (C-118/16), C Denmark I (C-119/16) and Z Denmark ApS (C-299/16). These cases consider whether the beneficial owners of interest are entitled to the exemption under the Interest and Royalty Directive. This article discusses the judgment of the Court
Citation source
In: Belasting Magazine. - Amsterdam. - Vol. 28 (2019), no. 3 ; p. 10-11
http://library.link/vocab/creatorName
Offermanns, R.H.M.J
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • interest withholding tax
  • exemption
  • Interest and Royalties Directive
  • beneficial ownership
  • abuse of rights
  • tax haven
  • substance requirements
  • ECJ case law
Label
Toerekening royalty's aan rechthebbende onder rente- en royaltyrichtlijn
Instantiates
Publication
Label
Toerekening royalty's aan rechthebbende onder rente- en royaltyrichtlijn
Publication

Library Locations

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