NETHERLANDS: BENEFICIAL OWNERSHIP OF DIVIDENDS: RELEVANCE OF THE NEW NETHERLANDS DIVIDEND-STRIPPING RULES IN TAX TREATY SITUATIONS - The new Netherlands dividend-stripping provision, which denies the reduced dividend withholding tax rate or a tax exemption provided by a tax treaty if the taxpayer is not the beneficial owner of the dividends, is examined by the author in respect of its application ...
| Year of publication: |
2002
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| Authors: | Helminen, Marjaana |
| Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 42.2002, 11, p. 454-460
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