The Resource Withholding tax on "contingent interest" under the new US-Netherlands treaty

Withholding tax on "contingent interest" under the new US-Netherlands treaty

Label
Withholding tax on "contingent interest" under the new US-Netherlands treaty
Title
Withholding tax on "contingent interest" under the new US-Netherlands treaty
Creator
Subject
Summary
Examines both the US and Netherlands withholding tax rules for "contingent interest", and tries to reconcile these internal law provisions with those of the treaty. Briefly addresses the possible impact of the new rules on withholding agents and taxpayers
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 48 (1994),
http://library.link/vocab/creatorName
  • Boekhoudt, A.H
  • North, T.P
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • interest withholding tax
  • withholding agent
Label
Withholding tax on "contingent interest" under the new US-Netherlands treaty
Instantiates
Publication
Label
Withholding tax on "contingent interest" under the new US-Netherlands treaty
Publication

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