Netherlands: Taxation of Notional Amount (Box 3) Rather than Paid Dividend: No Tax Treaty Override

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Original languageEnglish
Title of host publicationTax Treaty Case Law around the Globe 2015
EditorsMichael Lang, Alexander Rust, Jeffery Owens, Pasquale Pistone, Joseph Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric Kemmeren, Daniël Smit
Place of PublicationAmsterdam/Wien
Number of pages18
ISBN (Electronic)978-90-8722-352-6/ 978-3-7094-0737-0
ISBN (Print)978-90-8722-351-9/ 978-3-7073-3381-7
Publication statusPublished - 1 Apr 2016


  • International taxation
  • Double Tax Conventions

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