Netherlands: Interaction between the participation exemption and the principle of compartmentalization : portfolio investments in the new EU accession member states

• Autores: Sarig Shalhav
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 2, 2005, págs. 64-71
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This article deals with the principle of compartmentalization in the Netherlands participation exemption rules and its possible application to participations held in companies resident in the ten new accession Member States of the European Union.