Netherlands - The Compatibility of the Netherlands Taxation of Dividends Derived by Foreign Shareholders with EC Law
- European Union,Netherlands
- A. Vroom
- European Taxation, 2009 (Volume 49), No 12
- 10 November 2009
In this article, the author discusses the compatibility with EC law of two Netherlands Corporate Income Tax Act provisions imposing potential Netherlands tax liability on dividends distributed to foreign corporate shareholders.