Netherlands

Authors
Publication date 2012
Host editors
  • G. Maisto
Book title Taxation of Intercompany Dividends under Tax Treaties and EU Law
ISBN
  • 9789087221393
ISBN (electronic)
  • 9789087221409
Series EC and International Tax Law series
Chapter 19
Pages (from-to) 771-872
Publisher Amsterdam: IBFD
Organisations
  • Faculty of Law (FdR)
Abstract This report describes the taxation of intercompany dividend distributions under Dutch domestic law, EU law and tax treaties insofar as these involve Dutch companies.

Where original Dutch language texts have been quoted, the authors have provided an informal translation into English.
Document type Chapter
Language English
Published at https://doi.org/10.59403/1sgf6qg
Published at https://research.ibfd.org/#/doc?url=/linkresolver/static/tidt_p05_c19&refresh=1720023351843%23tidt_p05_c19
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