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Anti-base erosion legislation: how it applies after a change of circumstances

Authors :
Hofland, Dick
Jakobsen, Marcel
Source :
European Taxation (Netherlands). Sept, 2002, Vol. 42 Issue 9, p413, 5 p.
Publication Year :
2002

Abstract

In the June 2002 issue of European Taxation, a report on the Netherlands case law that is likely to have an impact on the Netherlands anti-base erosion legislation was presented. The basic principles of this anti-base erosion legislation are discussed.

Details

Language :
English
ISSN :
00143138
Volume :
42
Issue :
9
Database :
Gale General OneFile
Journal :
European Taxation (Netherlands)
Publication Type :
Periodical
Accession number :
edsgcl.122755114