Dutch taxation of income derived from foreign partnerships
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The work Dutch taxation of income derived from foreign partnerships 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 taxation of income derived from foreign partnerships
Resource Information
The work Dutch taxation of income derived from foreign partnerships 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 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),
- Geographic coverage
- European Union
- Language note
- English
Context
Context of Dutch taxation of income derived from foreign partnershipsWork 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/UXSaTgamLzg/" 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/UXSaTgamLzg/">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>
