The Netherlands - Key Practical Issues to Eliminate Double Taxation of Business Income

The paper provides an analysis of the key practical issues to eliminate double taxation of business income in the Netherlands. Both the methods for relieving juridical double taxation and the methods for relieving economical double taxation (e.g. participation exemption regime) are adressed

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Year of publication:	2013
Authors:	de Wilde, Maarten Floris
Other Persons:	Janssen, Geert T.W. (contributor)
Publisher:	[2013]: [S.l.] : SSRN
Subject:	Niederlande \| Netherlands \| Doppelbesteuerung \| Double taxation \| Körperschaftsteuer \| Corporate income tax

Extent:	1 Online-Ressource (24 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: CAHIERS DE DROIT FISCAL INTERNATIONAL - STUDIES ON INTERNATIONAL FISCAL LAW, Vol. 96b, SDU Fiscale & Financiële Uitgevers, 2011 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 28, 2011 erstellt
Classification:	H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

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