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

Eric Kemmeren

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

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

Original language	English
Title of host publication	Tax Treaty Case Law around the Globe 2016
Editors	Eric Kemmeren, Daniël Smit, Peter Essers, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Joseph Schuch, Claus Staringer, Alfred Storck
Place of Publication	Vienna
Publisher	Linde Verlag
Pages	321-352
Number of pages	32
Volume	102
ISBN (Electronic)	ISBN 978-3-7094-0861-2
ISBN (Print)	978-3-7073-3634-4
Publication status	Published - 2017
Event	Conference Tax Treaty Case Law around the Globe 2016 - Tilburg University, Tilburg, Netherlands Duration: 19 May 2016 → 21 May 2016

Publication series

Name	Series on International Tax Law
Publisher	Linde Publishers
Volume	102

Conference

Conference	Conference Tax Treaty Case Law around the Globe 2016
Country/Territory	Netherlands
City	Tilburg
Period	19/05/16 → 21/05/16

Cite this

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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title = "Netherlands - Exit taxation of a substantial shareholder: Tax treaty override?",

author = "Eric Kemmeren",

year = "2017",

language = "English",

isbn = "978-3-7073-3634-4 ",

volume = "102",

series = "Series on International Tax Law",

publisher = "Linde Verlag",

pages = "321--352",

editor = "Eric Kemmeren and Dani{\"e}l Smit and Peter Essers and Michael Lang and Owens, {Jeffrey } and Pasquale Pistone and Alexander Rust and Joseph Schuch and Claus Staringer and Storck, {Alfred }",

booktitle = "Tax Treaty Case Law around the Globe 2016",

note = "Conference Tax Treaty Case Law around the Globe 2016 ; Conference date: 19-05-2016 Through 21-05-2016",

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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 proceeding › Chapter › Scientific › peer-review