Unintended tax effects of functional currency reporting

Journal
Author
Bruin, P.J.M.; Meijer, D.G.A.
Country
Netherlands
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2003 (Volume 5), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Addresses, among others, the impact of functional currency corporate income tax reporting on certain Netherlands dividend withholding tax and capital tax issues.