Netherlands - The Netherlands Tax Treatment of Subsidiaries with Special Reference to Credit Regimes
- Freek Snel
- European Taxation, 2009 (Volume 49), No 5
- 1 May 2009
This article investigates the Netherlands tax treatment of subsidiaries in the light of EC law and from the perspective of the Common Market. In this regard, the article focuses on the new Netherlands credit system and its compliance with EC law, especially regarding the rules determined by the European Court of Justice in Cadbury Schweppes, Test Claimants in the FII Group Litigation, Meilicke, Columbus Container and Test Claimants in the CFC and Dividend Group Litigation.