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Netherlands - Non-Resident Taxpayers, Dutch REIT Regime and EU Law: A Commentary on Recent Case Law

Country:
European Union,Netherlands
Author:
R.P.C. Adema
Issue:
Derivatives & Financial Instruments, 2019 (Volume 21), No 3
Published:
29 April 2019
This article deals extensively with the Dutch Söndervermogen Lower Court case on the eligibility of non-resident taxpayers for the Dutch tax-favourable real estate investment trust (REIT) regime and its possible effects on EU REIT regimes in general.
 
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