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Previous	OP 2141/2015/12-5 Legal issues in respect of the changes to the Parent - Subsidiary Directive as a follow - up of the BEPS project	OP 2141/2015/12-6 The prevention of tax treaty abuse in the BEPS Action 6	OP 2141/2015/12-7 The German CFC rules after the Federal Fiscal Court decision of 11 March2015	OP 2141/2015/12-8 Dutch corporate income tax dividend withholding tax treatment of separated private estates	OP 2141/2015/1-3 BEPS Action 2	OP 2141/2015/1-4 Aggressive tax planning in EU law and in the light of BEPS	OP 2141/2015/1-5 Limit base erosion via interest deduction and others	Next

Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.

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Biblioteca del Instituto de Estudios Fiscales

Dutch corporate income tax dividend withholding tax treatment of separated private estates Arco Bobeldijk & Arianne de Leeuw