De ongewisse verdragspositie van vrijgestelde overheidsinstellingen
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The work De ongewisse verdragspositie van vrijgestelde overheidsinstellingen 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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De ongewisse verdragspositie van vrijgestelde overheidsinstellingen
Resource Information
The work De ongewisse verdragspositie van vrijgestelde overheidsinstellingen 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
- De ongewisse verdragspositie van vrijgestelde overheidsinstellingen
- Language
- eng
- Summary
- Overview on the tax treatment of public companies under Dutch tax treaties. Due to the fact that such companies are not subject to tax, they are not resident for treaty purposes and not entitled to a reduction of foreign withholding tax. However, various recent treaties contain a special provision for public companies the consequences of which are described. Furthermore, the Dutch approach is compared to the approach of the United States
- Citation source
- In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 72 (2003),
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
Context
Context of De ongewisse verdragspositie van vrijgestelde overheidsinstellingenWork of
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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/mR8rSAcdVzs/" 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/mR8rSAcdVzs/">De ongewisse verdragspositie van vrijgestelde overheidsinstellingen</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>