The immeasurable tax gains by Dutch shell companies
Year of publication: |
2022
|
---|---|
Authors: | Lejour, Arjan ; Möhlmann, Jan L. ; Riet, Maarten van't |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 29.2022, 2, p. 316-357
|
Subject: | Bilateral dividend flows | Bilateral interest flows | Bilateral royalty flows | Corporate taxation | International tax planning | Treaty shopping | Doppelbesteuerung | Double taxation | Unternehmensbesteuerung | Niederlande | Netherlands | Multinationales Unternehmen | Transnational corporation | Dividende | Dividend | Internationales Steuerrecht | International tax law | Steuerplanung | Tax planning |
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