Add to ORKGThe article focuses on the implementation of a protective tax assessment policy in the Netherlands when an individual who own shares constitute a substantial interest. It explores on how the regulations to the subject must be interpreted with the interpretation to the context of European Union (EU) law. It suggests on the significance of having a specific interpretation to the protective tax assessment regulations in accordance to the EU law.
In BEPS Action 4 is vastgelegd dat de aftrek van rente voor de toepassing van de vennootschapsbelast...
In order to have access to a tax treaty, it is generally essential that a person qualifies as a resi...
This article examines how the Netherlands has implemented the suggestions in the Commentary on Artic...
The queation is answered whether the EC parent-subsidiary directive is implemented in Dutch tax law ...
In this note, the authors examine a recent Supreme Court decision wherein the Court held that Nether...
In this article the authors discuss the implications of the ECJ’s judgment in Commission v. Germany ...
In this contribution, the authors provide an overview of the implementation of the EU Anti-Tax Avoid...
The European Commission has started two infringement procedures against the Netherlands regarding pe...
In this article, the authors analyze whether the Dutch legislation on international transfers of pen...
In my dissertation with the title European tax law aspects of cross-border pensions, a study based o...
The authors argue that the rulings of the Dutch Supreme Court, in which its substantive opinion on t...
Legal fictions have been included in various tax laws in many countries. In respect of tax treaties,...
In the Netherlands, the case law on the exit taxation of annuities and pension claims seems to be a ...
This national report has been prepared as a contribution to the Conference of the European Associati...
The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding g...
In BEPS Action 4 is vastgelegd dat de aftrek van rente voor de toepassing van de vennootschapsbelast...
In order to have access to a tax treaty, it is generally essential that a person qualifies as a resi...
This article examines how the Netherlands has implemented the suggestions in the Commentary on Artic...
The queation is answered whether the EC parent-subsidiary directive is implemented in Dutch tax law ...
In this note, the authors examine a recent Supreme Court decision wherein the Court held that Nether...
In this article the authors discuss the implications of the ECJ’s judgment in Commission v. Germany ...
In this contribution, the authors provide an overview of the implementation of the EU Anti-Tax Avoid...
The European Commission has started two infringement procedures against the Netherlands regarding pe...
In this article, the authors analyze whether the Dutch legislation on international transfers of pen...
In my dissertation with the title European tax law aspects of cross-border pensions, a study based o...
The authors argue that the rulings of the Dutch Supreme Court, in which its substantive opinion on t...
Legal fictions have been included in various tax laws in many countries. In respect of tax treaties,...
In the Netherlands, the case law on the exit taxation of annuities and pension claims seems to be a ...
This national report has been prepared as a contribution to the Conference of the European Associati...
The purpose of the thesis is to analyse the EU’s and CJEU’s approach towards exit taxes by finding g...
In BEPS Action 4 is vastgelegd dat de aftrek van rente voor de toepassing van de vennootschapsbelast...
In order to have access to a tax treaty, it is generally essential that a person qualifies as a resi...
This article examines how the Netherlands has implemented the suggestions in the Commentary on Artic...