Add to ORKGThis 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
Legal fictions have been included in various tax laws in many countries. In respect of tax treaties,...
In this contribution, the author discusses three cases. The first case, Case C- 399/16 (X NV) is a c...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as ‘base ...
In this note, the authors examine a recent Supreme Court decision wherein the Court held that Nether...
The Netherlands Supreme Court has ruled that, under article 10 (income from dependent personal servi...
In this article, the authors describe and comment on the government’s Memorandum on Tax Treaty Polic...
This article deals extensively with the Köln-Aktienfonds Deka case on the eligibility of non-residen...
In this article, the authors explain the amendments to Dutch tax law as a result of the recent imple...
The article focuses on the implementation of a protective tax assessment policy in the Netherlands w...
The article focuses on the financial restructuring in the Netherlands in these times of economic cri...
This article examines the international tax treaty policy of the Netherlands regarding income taxtre...
Curaçao is an autonomous country within the Kingdom of the Netherlands and has just one single tax ...
In the Netherlands, the case law on the exit taxation of annuities and pension claims seems to be a ...
Although the Netherlands has a worldwide system of taxation for residents, certain foreign profits a...
This article examines the Multilateral Convention to Implement Tax Treaty Related Measures to Preven...
Legal fictions have been included in various tax laws in many countries. In respect of tax treaties,...
In this contribution, the author discusses three cases. The first case, Case C- 399/16 (X NV) is a c...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as ‘base ...
In this note, the authors examine a recent Supreme Court decision wherein the Court held that Nether...
The Netherlands Supreme Court has ruled that, under article 10 (income from dependent personal servi...
In this article, the authors describe and comment on the government’s Memorandum on Tax Treaty Polic...
This article deals extensively with the Köln-Aktienfonds Deka case on the eligibility of non-residen...
In this article, the authors explain the amendments to Dutch tax law as a result of the recent imple...
The article focuses on the implementation of a protective tax assessment policy in the Netherlands w...
The article focuses on the financial restructuring in the Netherlands in these times of economic cri...
This article examines the international tax treaty policy of the Netherlands regarding income taxtre...
Curaçao is an autonomous country within the Kingdom of the Netherlands and has just one single tax ...
In the Netherlands, the case law on the exit taxation of annuities and pension claims seems to be a ...
Although the Netherlands has a worldwide system of taxation for residents, certain foreign profits a...
This article examines the Multilateral Convention to Implement Tax Treaty Related Measures to Preven...
Legal fictions have been included in various tax laws in many countries. In respect of tax treaties,...
In this contribution, the author discusses three cases. The first case, Case C- 399/16 (X NV) is a c...
In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as ‘base ...