The definition of "beneficial owner"under Dutch law

Journal
Pijl, H.
Netherlands
Bulletin for International Taxation 2000 (Volume 54), No. 6
FormatPDF
EUR
40
| USD
45 (VAT excl.)

This article examines the meaning of "beneficial owner" (uiteindelijk gerechtigde) under Dutch law. Discusses the the current meaning of the term, and considers the proposed text of the law. Finally it focuses on the impact on tax treaties.