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

Journal
Author
Vroom, A.
Country
European Union; Netherlands
Published Date
Issue
European Taxation 2009 (Volume 49), No. 12
FormatPDF
EUR
45
| USD
50 (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.