Dutch entity theory in a practical test – An alternative for the tax group in Germany?

Frank Elsweier, J. Grave

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Original languageEnglish
Title of host publicationTaxing German-Dutch Cross-Border Business Activities
Subtitle of host publicationA Legal Comparison with Particular Focus on the New Bilateral Tax Treaty
EditorsH. Jochum, P. Essers, J. Englisch
Place of PublicationOsnabrück
PublisherInstitut für Finanz- und Steuerrecht
Pages223-235
Number of pages12
ISBN (Print)9783981489477
Publication statusPublished - 1 Jan 2015

Cite this

Elsweier, F., & Grave, J. (2015). Dutch entity theory in a practical test – An alternative for the tax group in Germany? In H. Jochum, P. Essers, & J. Englisch (Eds.), Taxing German-Dutch Cross-Border Business Activities: A Legal Comparison with Particular Focus on the New Bilateral Tax Treaty (pp. 223-235). Institut für Finanz- und Steuerrecht.