Groot, I.M. de
Implemetation of the controlled foreign company rules in the Netherlands / I. M. de Groot .-- , 2019
Resumen.
The Anti-Tax Avoidance Directive (ATAD) requires EU Member States to implement Controlled Foreign Company (CFC) rules. In this article the author addresses the implementation of these rules in the Netherlands.
SOCIEDADES EXTRANJERAS CONTROLADAS
IMPUESTOS
ATAD
UNION EUROPEA
APLICACION
PAISES BAJOS
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 770-783
Implemetation of the controlled foreign company rules in the Netherlands / I. M. de Groot .-- , 2019
Resumen.
The Anti-Tax Avoidance Directive (ATAD) requires EU Member States to implement Controlled Foreign Company (CFC) rules. In this article the author addresses the implementation of these rules in the Netherlands.
SOCIEDADES EXTRANJERAS CONTROLADAS
IMPUESTOS
ATAD
UNION EUROPEA
APLICACION
PAISES BAJOS
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 770-783