The “compartmentalization” doctrine under the new tax treaty between the Netherlands and Germany

Daniël Smit

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Original languageEnglish
Title of host publicationTaxing German-Dutch Cross-Border Business Activities: A legal comparison with particular focus on the new bilateral tax treaty, H. Jochem et al. (eds)
Place of PublicationNordhorn
Publication statusPublished - 2015

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