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

Dutch entity theory in a practical test – An alternative for the tax group in Germany? / Elsweier, Frank; Grave, J.

Taxing German-Dutch Cross-Border Business Activities: A Legal Comparison with Particular Focus on the New Bilateral Tax Treaty. ed. / H. Jochum; P. Essers; J. Englisch. Osnabrück : Institut für Finanz- und Steuerrecht, 2015. p. 223-235.

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

TY - CHAP

T1 - Dutch entity theory in a practical test – An alternative for the tax group in Germany?

AU - Elsweier, Frank

AU - Grave, J.

PY - 2015/1/1

Y1 - 2015/1/1

M3 - Chapter

SN - 9783981489477

SP - 223

EP - 235

BT - Taxing German-Dutch Cross-Border Business Activities

A2 - Jochum, H.

A2 - Essers, P.

A2 - Englisch, J.

PB - Institut für Finanz- und Steuerrecht

CY - Osnabrück

ER -

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