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Netherlands - Compartmentalization in the Netherlands Participation Exemption: A Model for Europe?

Country:
Netherlands
Author:
J. van Strien
Issue:
European Taxation, 2016 (Volume 56), No 1
Published:
18 December 2015
This article discusses the concept of compartmentalization in the context of the Netherlands participation exemption. The author outlines a decision of the Netherlands Supreme Court wherein it was held that a statutory base is needed for such compartmentalization to apply in the event of a change in legislation and then analyses remedial legislation enacted in response to the decision and its compatibility with EU law.
 
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