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Netherlands - Dutch Cross-Border Rollover Relief Regarding Real Estate, from an EU Law Perspective

Country:
Netherlands
Author:
H. Vermeulen; J. Dortmans
Issue:
Derivatives & Financial Instruments, 2018 (Volume 20), No 2
Published:
19 March 2018
In this article the authors discuss the implications of the ECJ’s judgment in Commission v. Germany and the exit taxation provisions of the Anti-Tax Avoidance Directive for the Dutch rules for cross-border rollover relief.
 
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