Netherlands: Tax authoriities mitigate Supreme Court rulings on option costs

• Autores: Paul R.C. Kraan
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 7-8, 2001, págs. 292-292
• Idioma: inglés
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• Resumen

  • Tax authority concessions aimed at mitigating the negative impact of two Supreme Court rulings dated 21 February 2001 on employee stock options are examined.