International aspects of the 2001 Income Tax Act

Pötgens, F.P.G.; Bol, H.C.

International aspects of the 2001 Income Tax Act

Journal

Author

Pötgens, F.P.G.; Bol, H.C.

Country

Netherlands

Published Date

1 January 2001

Issue

European Taxation 2001 (Volume 41), No. 1

This article deals with the international tax implications of the Netherlands Income Tax Act 2001, which entered into force on 1 January 2001. The authors discuss the numerous international tax law and EC law issues in the new Income Tax Act.

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International aspects of the 2001 Income Tax Act