Netherlands: Thin Capitalization rules are not inconsistent with DTCs and EU law

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

Original languageEnglish
Title of host publicationTax Treaty Case Law around the Globe 2013
EditorsM. Lang, J. Owens, P. Pistone, J. Schuh, C. Staringer, A. Storck, P.H.J. Essers, E.C.C.M. Kemmeren, D.S. Smit
Place of PublicationAmsterdam/Vienna
PublisherIBFD/Linde
Pages129-153
Number of pages382
ISBN (Print)9789087222154
Publication statusPublished - 2013

Publication series

NameSeries on International Taxation
Number81

Cite this

Kemmeren, E. C. C. M. (2013). Netherlands: Thin Capitalization rules are not inconsistent with DTCs and EU law. In M. Lang, J. Owens, P. Pistone, J. Schuh, C. Staringer, A. Storck, P. H. J. Essers, E. C. C. M. Kemmeren, & D. S. Smit (Eds.), Tax Treaty Case Law around the Globe 2013 (pp. 129-153). (Series on International Taxation; No. 81). IBFD/Linde.