The Resource Mandatory disclosure in the Netherlands - to disclose or not disclose : that is the question

Mandatory disclosure in the Netherlands - to disclose or not disclose : that is the question

Label
Mandatory disclosure in the Netherlands - to disclose or not disclose : that is the question
Title
Mandatory disclosure in the Netherlands - to disclose or not disclose : that is the question
Creator
Subject
Language
eng
Summary
The authors, in this article, discuss the Netherlands implementation of DAC6. In particular, they address a number of clarifications in respect of the draft legal text made by the State Secretary, focussing on the hallmarks from the Annex to DAC6, and provide their opinions on several interpretations of these hallmarks from a Netherlands perspective
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 10 ; p. 461-471
http://library.link/vocab/creatorName
  • Korving, J.J.A.M
  • Verbaarschot, J.W.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • domestic tax law
  • DAC6
  • participation exemption
  • exchange of information
  • beneficial ownership
  • transfer pricing
Label
Mandatory disclosure in the Netherlands - to disclose or not disclose : that is the question
Instantiates
Publication
Label
Mandatory disclosure in the Netherlands - to disclose or not disclose : that is the question
Publication

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