- The tax treatment of directly held real estate under the proposed CCCTB Directive
- European Taxation
- Volume | Issue number
- 51 | 12
- Number of pages
- Document type
- Faculty of Law (FdR)
- Amsterdam Center for Tax Law (ACTL)
- In this article, the authors examine how directly held real estate is treated under the proposed CCCTB Directive in comparison to the corresponding Dutch provisions and suggest certain revisions to the proposal.
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