Netherlands : Beneficial ownership of dividends : relevance of the new Netherlands dividend-stripping rules in tax treaty situations

• Autores: Marjaana Helminen
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 11, 2002, págs. 454-460
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The new Netherlands dividend-stripping provision, which denies the reduced dividend withholding tax rate or a tax exemption provided by a tax treaty if the taxpayer is not the beneficial owner of the dividends, is examined in respect of its application in the tax treaty context.