Netherlands: Corporate income tax consequences of the introduction of the euro

• Autores: Pieter M. Smit
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 10, 1999, págs. 370-375
• Idioma: inglés
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• Resumen

  • This article provides an overview of the main consequences of the introduction of the euro for the Dutch corporate income tax. Special attention is given to cross-border loans and debts, and permanent establishments of Dutch companies.