EC UPDATE - WHAT'S GOING ON IN... - NETHERLANDS: - SUPREME COURT CLARIFIES MEANING OF "DIRECTOR" IN TAX TREATIES - In a case note, the author analyses a Netherlands Supreme Court decision of 22 December 1999, BNB 2000-94, in which the Court adopts a formal approach to defining "director" in the Wages Withholding Tax Act. This interpretation affects most of the tax treaties entered into by the ...
Year of publication: |
2000
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Authors: | Pötgens, Frank P.G. |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 40.2000, 11, p. 517-521
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