Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)
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The work Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final) represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)
Resource Information
The work Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final) represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)
- Language
- eng
- Summary
- This article outlines the Dutch dividend tax system and the effect of the interposition of an intermediate holding company. It discusses the various Dutch abuse-of-law doctrines and the ways in which the Dutch tax authorities could invoke these doctrines and discusses the specific anti-dividend stripping legislation that was approved by Dutch parliament in 2002
- Citation source
- In: Intertax. - The Hague. - Vol. 32 (2004),
- Geographic coverage
- International
- Language note
- English
Context
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/F0TL6FMnFEs/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/F0TL6FMnFEs/">Dutch dividend withholding tax in corporate cross-border scenarios, dividend stripping and abuse-of-law (part II, final)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
