Netherlands: Income from former research and fixed base and an origin-based alternative

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

Original languageEnglish
Title of host publicationTax Treaty Case Law around the Globe 2014
Place of PublicationAmsterdam/Wien
PublisherIBFD/Linde
Pages55-77
Number of pages23
ISBN (Electronic)978-90-8722-299-4 (IBFD), 978-3-7094-0669-4 (Linde), 978-3-7094-0670-0 (Linde)
ISBN (Print)978-90-8722-298-7 (IBFD), 978-3-7094-3084-7 (Linde)
Publication statusPublished - 2014

Cite this

Kemmeren, E. C. C. M. (2014). Netherlands: Income from former research and fixed base and an origin-based alternative. In Tax Treaty Case Law around the Globe 2014 (pp. 55-77). IBFD/Linde.