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Previous	OP 804/2005/7-3 French Court rules on abuse of law doctrine	OP 804/2005/8-1 Withholding tax - free repatriation of swiss source dividends to E.U. corporate shareholders	OP 804/2006/10-1 Tough tax scrutiny is forcing companies to upgrade tax policy and communication	OP 804/2006/10-2 The Netherlands to introduce 10 percent corporate tax rate for patented intangible asset	OP 804/2006/10-3 The substancial shareholdings exemption	OP 804/2006/10-4 International trade and its effect on transfer pricing regulations	OP 804/2006/10-5 Compliance and avoidance in the United Kingdom	Next

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Biblioteca del Instituto de Estudios Fiscales

The Netherlands to introduce 10 percent corporate tax rate for patented intangible asset Willem Jan Paardekooper, Edwin Brassem and Edwin Gommers