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

Journal
Vroom, A.
European Union; Netherlands
European Taxation 2009 (Volume 49), No. 12
FormatPDF
EUR
40
| USD
45 (VAT excl.)

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.