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Beneficial Ownership of Dividends Relevance of the New Netherlands Dividend - Stripping Rules in Tax Treaty Situations Marjaana Helminen

By: Helminen, Marjaana.
Material type: ArticleArticlePublisher: 2002Subject(s): BENEFICIARIO EFECTIVO | PAISES BAJOS | IMPUESTOS | TRATADOS INTERNACIONALES | SOCIEDADES In: European Taxation, v.42, nº11, 2002 p. 454-460
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