Netherlands: Treaty residence of a company in a triangular situation : decision of the Supreme Court of 28 February 2001

• Autores: Pim M. Smit
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 4, 2002, págs. 155-158
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The author provides an overview of a case dealing with the taxation of dividends distributed to a Belgian resident individual by a company incorporated in the Netherlands in circumstances where the place of effective management of that company had been transferred to the Netherlands Antilles.