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

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

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
PublisherIBFD/Linde
Pages141-158
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

Keywords

  • International taxation
  • Double Tax Conventions

Cite this

Kemmeren, E. (2016). Netherlands: Taxation of Notional Amount (Box 3) Rather than Paid Dividend: No Tax Treaty Override. In M. Lang, A. Rust, J. Owens, P. Pistone, J. Schuch, C. Staringer, A. Storck, P. Essers, E. Kemmeren, & D. Smit (Eds.), Tax Treaty Case Law around the Globe 2015 (pp. 141-158). IBFD/Linde.