Fictitious "usual wage" for substantial shareholder : decision of the Lower Court of 's Hertogenbosch of 6 September 2001

• Autores: Rijkele Betten
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 2, 2002, págs. 98-102
• Idioma: inglés
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• Resumen

  • Note discussing a recent case dealing with the effect of the introduction of domestic fictions of terms on a tax treaty after it has been concluded.