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Netherlands: Constructive dividend as a result of interest-free loan in Ireland: extra-territorial application of the Dutch arm’s length principle?

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

Original languageEnglish
Title of host publicationTax Treaty Case Law Around the Globe 2019
EditorsE. Kemmeren, M. Lang
Place of PublicationAmsterdam
PublisherIBFD
Pages133-146
Number of pages14
Publication statusPublished - 2020

Publication series

NameSeries on International Tax Law

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