The implications of treaty application for a Netherlands closed fund for mutual account
| Authors |
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| Publication date |
2012
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| Journal |
Bulletin for International Taxation
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| Volume | Issue number |
66 | 1
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| Pages (from-to) |
47-53
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| Organisations |
-
Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
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| Abstract |
This article examines how the Netherlands has implemented the suggestions in the Commentary on Article 1 of the OECD Model (2010) regarding collective investment vehicles in respect of the Netherlands closed fund for mutual account in its tax treaties and competent authority agreements.
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| Document type |
Article
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| Published at |
http://online.ibfd.org/collections/bit/printversion/bit_2012_01.pdf
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