EC UPDATE - WHAT'S GOING ON IN... - NETHERLANDS: - FICTITIOUS "USUAL WAGE" FOR SUBSTANTIAL SHAREHOLDER - This note discusses a recent case dealing with the effect of the introduction of domestic fictions of terms on a tax treaty after it has been concluded.
| Year of publication: |
2002
|
|---|---|
| Authors: | Betten, Rijkele |
| Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 42.2002, 2, p. 98-102
|