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

Eric Kemmeren

Netherlands: Taxation of Notional Amount (Box 3) Rather than Paid Dividend: No 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 2015
Editors	Michael Lang, Alexander Rust, Jeffery Owens, Pasquale Pistone, Joseph Schuch, Claus Staringer, Alfred Storck, Peter Essers, Eric Kemmeren, Daniël Smit
Place of Publication	Amsterdam/Wien
Publisher	IBFD/Linde
Pages	141-158
Number of pages	18
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 status	Published - 1 Apr 2016

Keywords

International taxation
Double Tax Conventions

Cite this

Kemmeren, Eric. / Netherlands : Taxation of Notional Amount (Box 3) Rather than Paid Dividend: No Tax Treaty Override. Tax Treaty Case Law around the Globe 2015. editor / Michael Lang ; Alexander Rust ; Jeffery Owens ; Pasquale Pistone ; Joseph Schuch ; Claus Staringer ; Alfred Storck ; Peter Essers ; Eric Kemmeren ; Daniël Smit. Amsterdam/Wien : IBFD/Linde, 2016. pp. 141-158

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Netherlands: Taxation of Notional Amount (Box 3) Rather than Paid Dividend: No Tax Treaty Override. / Kemmeren, Eric.
Tax Treaty Case Law around the Globe 2015. ed. / Michael Lang; Alexander Rust; Jeffery Owens; Pasquale Pistone; Joseph Schuch; Claus Staringer; Alfred Storck; Peter Essers; Eric Kemmeren; Daniël Smit. Amsterdam/Wien: IBFD/Linde, 2016. p. 141-158.

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

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AU - Kemmeren, Eric

PY - 2016/4/1

Y1 - 2016/4/1

KW - International taxation

KW - Double Tax Conventions

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SN - 978-90-8722-351-9/ 978-3-7073-3381-7

SP - 141

EP - 158

BT - Tax Treaty Case Law around the Globe 2015

A2 - Lang, Michael

A2 - Rust, Alexander

A2 - Owens, Jeffery

A2 - Pistone, Pasquale

A2 - Schuch, Joseph

A2 - Staringer, Claus

A2 - Storck, Alfred

A2 - Essers, Peter

A2 - Kemmeren, Eric

A2 - Smit, Daniël

PB - IBFD/Linde

CY - Amsterdam/Wien

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