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). Amsterdam/Vienna: IBFD/Linde.
Kemmeren, E.C.C.M. / Netherlands : Thin Capitalization rules are not inconsistent with DTCs and EU law. Tax Treaty Case Law around the Globe 2013. editor / M. Lang ; J. Owens ; P. Pistone ; J. Schuh ; C. Staringer ; A. Storck ; P.H.J. Essers ; E.C.C.M. Kemmeren ; D.S. Smit. Amsterdam/Vienna : IBFD/Linde, 2013. pp. 129-153 (Series on International Taxation; 81).
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title = "Netherlands: Thin Capitalization rules are not inconsistent with DTCs and EU law",
author = "E.C.C.M. Kemmeren",
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year = "2013",
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series = "Series on International Taxation",
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number = "81",
pages = "129--153",
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Kemmeren, ECCM 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, PHJ Essers, ECCM Kemmeren & DS Smit (eds), Tax Treaty Case Law around the Globe 2013. Series on International Taxation, no. 81, IBFD/Linde, Amsterdam/Vienna, pp. 129-153.

Netherlands : Thin Capitalization rules are not inconsistent with DTCs and EU law. / Kemmeren, E.C.C.M.

Tax Treaty Case Law around the Globe 2013. ed. / M. Lang; J. Owens; P. Pistone; J. Schuh; C. Staringer; A. Storck; P.H.J. Essers; E.C.C.M. Kemmeren; D.S. Smit. Amsterdam/Vienna : IBFD/Linde, 2013. p. 129-153 (Series on International Taxation; No. 81).

Research output: Chapter in Book/Report/Conference proceedingChapterScientific

TY - CHAP

T1 - Netherlands

T2 - Thin Capitalization rules are not inconsistent with DTCs and EU law

AU - Kemmeren, E.C.C.M.

N1 - Pagination: 382

PY - 2013

Y1 - 2013

M3 - Chapter

SN - 9789087222154

T3 - Series on International Taxation

SP - 129

EP - 153

BT - Tax Treaty Case Law around the Globe 2013

A2 - Lang, M.

A2 - Owens, J.

A2 - Pistone, P.

A2 - Schuh, J.

A2 - Staringer, C.

A2 - Storck, A.

A2 - Essers, P.H.J.

A2 - Kemmeren, E.C.C.M.

A2 - Smit, D.S.

PB - IBFD/Linde

CY - Amsterdam/Vienna

ER -

Kemmeren ECCM. Netherlands: Thin Capitalization rules are not inconsistent with DTCs and EU law. In Lang M, Owens J, Pistone P, Schuh J, Staringer C, Storck A, Essers PHJ, Kemmeren ECCM, Smit DS, editors, Tax Treaty Case Law around the Globe 2013. Amsterdam/Vienna: IBFD/Linde. 2013. p. 129-153. (Series on International Taxation; 81).