Netherlands: Classification conflicts : the cross-border tax treatment of the profit share of limited partners

• Autores: Auke W.G. Lamers, Ton J.A. Stevens
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 4, 2004, págs. 155-164
• Idioma: inglés
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• Resumen

  • Classification conflicts arise if a partnership is treated by one state as fiscally transparent whereas the other state treats it as a taxable unit. Examination of the issues involved with regard to Netherlands limited partnerships.