Netherlands - Exit taxation of a substantial shareholder: Tax treaty override?

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Original languageEnglish
Title of host publicationTax Treaty Case Law around the Globe 2016
EditorsEric Kemmeren, Daniël Smit, Peter Essers, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Joseph Schuch, Claus Staringer, Alfred Storck
Place of PublicationVienna
PublisherLinde Verlag
Pages321-352
Number of pages32
Volume102
ISBN (Electronic)ISBN 978-3-7094-0861-2
ISBN (Print)978-3-7073-3634-4
Publication statusPublished - 2017
EventConference Tax Treaty Case Law around the Globe 2016 - Tilburg University, Tilburg, Netherlands
Duration: 19 May 201621 May 2016

Publication series

NameSeries on International Tax Law
PublisherLinde Publishers
Volume102

Conference

ConferenceConference Tax Treaty Case Law around the Globe 2016
CountryNetherlands
CityTilburg
Period19/05/1621/05/16

Cite this

Kemmeren, E. (2017). Netherlands - Exit taxation of a substantial shareholder: Tax treaty override? In E. Kemmeren, D. Smit, P. Essers, M. Lang, J. Owens, P. Pistone, A. Rust, J. Schuch, C. Staringer, ... A. Storck (Eds.), Tax Treaty Case Law around the Globe 2016 (Vol. 102, pp. 321-352). (Series on International Tax Law; Vol. 102). Vienna: Linde Verlag.
Kemmeren, Eric. / Netherlands - Exit taxation of a substantial shareholder: Tax treaty override?. Tax Treaty Case Law around the Globe 2016. editor / Eric Kemmeren ; Daniël Smit ; Peter Essers ; Michael Lang ; Jeffrey Owens ; Pasquale Pistone ; Alexander Rust ; Joseph Schuch ; Claus Staringer ; Alfred Storck. Vol. 102 Vienna : Linde Verlag, 2017. pp. 321-352 (Series on International Tax Law).
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Kemmeren, E 2017, Netherlands - Exit taxation of a substantial shareholder: Tax treaty override? in E Kemmeren, D Smit, P Essers, M Lang, J Owens, P Pistone, A Rust, J Schuch, C Staringer & A Storck (eds), Tax Treaty Case Law around the Globe 2016. vol. 102, Series on International Tax Law, vol. 102, Linde Verlag, Vienna, pp. 321-352, Conference Tax Treaty Case Law around the Globe 2016, Tilburg, Netherlands, 19/05/16.

Netherlands - Exit taxation of a substantial shareholder: Tax treaty override? / Kemmeren, Eric.

Tax Treaty Case Law around the Globe 2016. ed. / Eric Kemmeren; Daniël Smit; Peter Essers; Michael Lang; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Joseph Schuch; Claus Staringer; Alfred Storck. Vol. 102 Vienna : Linde Verlag, 2017. p. 321-352 (Series on International Tax Law; Vol. 102).

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

TY - CHAP

T1 - Netherlands - Exit taxation of a substantial shareholder: Tax treaty override?

AU - Kemmeren, Eric

PY - 2017

Y1 - 2017

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SN - 978-3-7073-3634-4

VL - 102

T3 - Series on International Tax Law

SP - 321

EP - 352

BT - Tax Treaty Case Law around the Globe 2016

A2 - Kemmeren, Eric

A2 - Smit, Daniël

A2 - Essers, Peter

A2 - Lang, Michael

A2 - Owens, Jeffrey

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Joseph

A2 - Staringer, Claus

A2 - Storck, Alfred

PB - Linde Verlag

CY - Vienna

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Kemmeren E. Netherlands - Exit taxation of a substantial shareholder: Tax treaty override? In Kemmeren E, Smit D, Essers P, Lang M, Owens J, Pistone P, Rust A, Schuch J, Staringer C, Storck A, editors, Tax Treaty Case Law around the Globe 2016. Vol. 102. Vienna: Linde Verlag. 2017. p. 321-352. (Series on International Tax Law).