Dutch Supreme Court 30 November 2012, BNB 2013/54: Determination of the place of effective management of a non-active company

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Original languageEnglish
Title of host publicationTax Treaty Case Law around the Globe 2013
EditorsM. Lang, et al
Place of PublicationAmsterdam
PublisherIBFD
Pages51-63
Publication statusPublished - Dec 2013
EventTax Treaty Case Law around the Globe 2013 - Vienna, Austria
Duration: 23 May 201325 May 2013

Conference

ConferenceTax Treaty Case Law around the Globe 2013
CountryAustria
CityVienna
Period23/05/1325/05/13

Cite this

Smit, D. S. (2013). Dutch Supreme Court 30 November 2012, BNB 2013/54: Determination of the place of effective management of a non-active company. In M. Lang, & E. A. (Eds.), Tax Treaty Case Law around the Globe 2013 (pp. 51-63). Amsterdam: IBFD.
Smit, D.S. / Dutch Supreme Court 30 November 2012, BNB 2013/54 : Determination of the place of effective management of a non-active company. Tax Treaty Case Law around the Globe 2013. editor / M. Lang ; et al. Amsterdam : IBFD, 2013. pp. 51-63
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title = "Dutch Supreme Court 30 November 2012, BNB 2013/54: Determination of the place of effective management of a non-active company",
author = "D.S. Smit",
year = "2013",
month = "12",
language = "English",
pages = "51--63",
editor = "M. Lang and {et al}",
booktitle = "Tax Treaty Case Law around the Globe 2013",
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}

Smit, DS 2013, Dutch Supreme Court 30 November 2012, BNB 2013/54: Determination of the place of effective management of a non-active company. in M Lang & EA (eds), Tax Treaty Case Law around the Globe 2013. IBFD, Amsterdam, pp. 51-63, Tax Treaty Case Law around the Globe 2013, Vienna, Austria, 23/05/13.

Dutch Supreme Court 30 November 2012, BNB 2013/54 : Determination of the place of effective management of a non-active company. / Smit, D.S.

Tax Treaty Case Law around the Globe 2013. ed. / M. Lang; et al. Amsterdam : IBFD, 2013. p. 51-63.

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

TY - GEN

T1 - Dutch Supreme Court 30 November 2012, BNB 2013/54

T2 - Determination of the place of effective management of a non-active company

AU - Smit, D.S.

PY - 2013/12

Y1 - 2013/12

M3 - Conference contribution

SP - 51

EP - 63

BT - Tax Treaty Case Law around the Globe 2013

A2 - Lang, M.

A2 - null, et al

PB - IBFD

CY - Amsterdam

ER -

Smit DS. Dutch Supreme Court 30 November 2012, BNB 2013/54: Determination of the place of effective management of a non-active company. In Lang M, EA, editors, Tax Treaty Case Law around the Globe 2013. Amsterdam: IBFD. 2013. p. 51-63