The Resource Dutch taxation of income derived from foreign partnerships
Dutch taxation of income derived from foreign partnerships
Resource Information
The item Dutch taxation of income derived from foreign partnerships represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Dutch taxation of income derived from foreign partnerships represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Discusses the classification of foreign partnerships under Resolution of 18 September 1997, no. DGO 97-00417 which clarifies the general criteria under which a foreign partnership should, for Dutch taxation purposes, be treated as transparent or non-transparent. The authors also examine the application of the Dutch participation exemption in cases where the Netherlands and the partnership's state of residence characterize the partnership differently. They then look into the use of tax treaties in cases where such a classification conflict arises
- Language
- eng
- Label
- Dutch taxation of income derived from foreign partnerships
- Title
- Dutch taxation of income derived from foreign partnerships
- Language
- eng
- Summary
- Discusses the classification of foreign partnerships under Resolution of 18 September 1997, no. DGO 97-00417 which clarifies the general criteria under which a foreign partnership should, for Dutch taxation purposes, be treated as transparent or non-transparent. The authors also examine the application of the Dutch participation exemption in cases where the Netherlands and the partnership's state of residence characterize the partnership differently. They then look into the use of tax treaties in cases where such a classification conflict arises
- Citation source
- In: Intertax. - Deventer. - Vol. 26 (1998),
- http://library.link/vocab/creatorName
-
- Engelen, F.A
- Schröder, H
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- partnership
- participation exemption
- hybrid entity
- Label
- Dutch taxation of income derived from foreign partnerships
- Label
- Dutch taxation of income derived from foreign partnerships
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/portal/Dutch-taxation-of-income-derived-from-foreign/eKC__sPebyw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Dutch-taxation-of-income-derived-from-foreign/eKC__sPebyw/">Dutch taxation of income derived from foreign partnerships</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Dutch taxation of income derived from foreign partnerships
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/portal/Dutch-taxation-of-income-derived-from-foreign/eKC__sPebyw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Dutch-taxation-of-income-derived-from-foreign/eKC__sPebyw/">Dutch taxation of income derived from foreign partnerships</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
