Implemetation of the controlled foreign company rules in the Netherlands I. M. de Groot
By: Groot, I.M. de 
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Material type: 
ArticlePublisher: 2019Subject(s): SOCIEDADES EXTRANJERAS CONTROLADAS | IMPUESTOS | ATAD | UNION EUROPEA | APLICACION | PAISES BAJOS
In:
Intertax v. 47, n. 8/9, August / September 2019, p. 770-783Summary: 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.
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| Artículos | IEF | IEF | OP 2141/2019/8/9-12 (Browse shelf) | Available | OP 2141/2019/8/9-12 |
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| OP 2141/2019/8/9-1 Special issue on arbitration | OP 2141/2019/8/9-10 Domestic tax arbitration | OP 2141/2019/8/9-11 The federal income tax goes to war | OP 2141/2019/8/9-12 Implemetation of the controlled foreign company rules in the Netherlands | OP 2141/2019/8/9-13 Do sale and lease back transactions require a VAT adjustment ? | OP 2141/2019/8/9-14 How must the thirteenth Directive on VAT refunds to non-EU persons be interpreted ? | OP 2141/2019/8/9-15 Svig og misbrug |
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.
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