Netherlands: New decrees on the classification and tax treatment of foreign (hybrid) entities in the Netherlands

• Autores: Roderik W.J.K. Rademakers, Michiel J. Swets
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 5, 2005, págs. 171-180
• Idioma: inglés
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• Resumen

  • In this article, the authors focus on the new Netherlands classification and subject-to-tax rules, with specific reference to the New Classification Decree and the Subject-to-tax Decree and their practical implications.