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Netherlands - The Compatibility of the Netherlands Taxation of Dividends Derived by Foreign Shareholders with EC Law

Country:
European Union,Netherlands
Author:
A. Vroom
Issue:
European Taxation, 2009 (Volume 49), No 12
Published:
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.
 
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