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Holding structures and exemptions from capital duty : an overview of recent developments concerning non-discrimination provisions in tax treaties ; Netherlands
Valkenburg, Koos W. - In: European taxation : official journal of the … 35 (1995) 6, pp. 170-178
Persistent link: https://www.econbiz.de/10001183098
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Tracing the Origins of the Netherlands’ Tax Treaty Network
Evers, Maikel - 2013
Netherlands. This policy is rooted in the political chess games in 19th century mainland Europe. In this century, European states … the Netherlands opened tax treaty negotiations with Germany. Negotiations that followed an erratic course, making their …
Persistent link: https://www.econbiz.de/10013081452
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Qualification of Hybrid Financial Instruments in Tax Treaties
Garcia Prats, Francisco Alfredo - 2013
The article deals with the interesting issue of the tax treaty qualification problems arising in hybrid financial instruments and structures. The need to fit the great diversity of instruments and legal, economic and accounting trends attached to them into the closed range of treaty income...
Persistent link: https://www.econbiz.de/10013082777
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The Netherlands - Key Practical Issues to Eliminate Double Taxation of Business Income
de Wilde, Maarten Floris - 2013
Netherlands. Both the methods for relieving juridical double taxation and the methods for relieving economical double taxation (e …
Persistent link: https://www.econbiz.de/10013092735
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Dutch Tax Treaty Policy Regarding Latin American Countries
Mosquera Valderrama, Irma Johanna - 2018
This article examines the international tax treaty policy of the Netherlands in respect of the negotiations of double … Finance in the Netherlands. It further analyzes the DTC concluded between the Netherlands and Latin American countries mainly …
Persistent link: https://www.econbiz.de/10012935249
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Vermeidung von Mehrfachbelastungen mit Erbschaft- bzw. Schenkungsteuer : eine Untersuchung im Verhältnis von Deutschland zu Frankreich, Großbritannien und den Niederlanden
Pavlovits, Tina - 2021
Problemstellung und thematische Abgrenzung -- Deutsches internationales Erbschaft- und Schenkungsteuerrecht -- Internationale Erbschaft- und Schenkungsteuer in Frankreich, Großbritannien und den Niederlanden -- Ursachen für die Doppelbesteuerung und vermögensunabhängige Möglichkeiten zu...
Persistent link: https://www.econbiz.de/10012799804
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Netherlands : The Impact on Tax Treaties of a Legal Fiction Included in National Tax Law (the 'Customary Wage Rule')
Kemmeren, Eric - 2018
Netherlands introduced what is known as the customary wage rule. The question is whether the inclusion of this rule constitutes a … fictions in their national laws, the answer to this question may not only be relevant for the Netherlands, but may have a wider … context of the Netherlands-Portugal Income and Capital Tax Treaty (1999).Firstly, the facts of the case are briefly described …
Persistent link: https://www.econbiz.de/10012916923
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The immeasurable tax gains by Dutch shell companies
Lejour, Arjan; Möhlmann, Jan L.; Riet, Maarten van't - In: International tax and public finance 29 (2022) 2, pp. 316-357
Persistent link: https://www.econbiz.de/10013186714
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Are Dutch old-age pensions taxed fairly and efficiently?
Genser, Bernd; Holzmann, Robert - 2020
these problems, as well as other minor problems in Dutch pension taxation, could be solved by replacing the Netherlands …
Persistent link: https://www.econbiz.de/10012252375