European Union - The Tax Treatment of Directly Held Real Estate under the Proposed CCCTB Directive
- European Union,Netherlands
- H. Vermeulen; M.F.A Blaauw
- European Taxation, 2011 (Volume 51), No 12
- 1 November 2011
In this article, the authors examine how directly held real estate is treated under the proposed CCCTB Directive in comparison to the corresponding Dutch provisions and suggest certain revisions to the proposal.