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

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
PublisherSchöpe
Pages419-443
Publication statusPublished - 2015

Cite this

Smit, D. (2015). The “compartmentalization” doctrine under the new tax treaty between the Netherlands and Germany. In Taxing German-Dutch Cross-Border Business Activities: A legal comparison with particular focus on the new bilateral tax treaty, H. Jochem et al. (eds) (pp. 419-443). Nordhorn: Schöpe.
Smit, Daniël. / The “compartmentalization” doctrine under the new tax treaty between the Netherlands and Germany. Taxing German-Dutch Cross-Border Business Activities: A legal comparison with particular focus on the new bilateral tax treaty, H. Jochem et al. (eds). Nordhorn : Schöpe, 2015. pp. 419-443
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Smit, D 2015, The “compartmentalization” doctrine under the new tax treaty between the Netherlands and Germany. in Taxing German-Dutch Cross-Border Business Activities: A legal comparison with particular focus on the new bilateral tax treaty, H. Jochem et al. (eds). Schöpe, Nordhorn, pp. 419-443.

The “compartmentalization” doctrine under the new tax treaty between the Netherlands and Germany. / Smit, Daniël.

Taxing German-Dutch Cross-Border Business Activities: A legal comparison with particular focus on the new bilateral tax treaty, H. Jochem et al. (eds). Nordhorn : Schöpe, 2015. p. 419-443.

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

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BT - Taxing German-Dutch Cross-Border Business Activities: A legal comparison with particular focus on the new bilateral tax treaty, H. Jochem et al. (eds)

PB - Schöpe

CY - Nordhorn

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Smit D. The “compartmentalization” doctrine under the new tax treaty between the Netherlands and Germany. In Taxing German-Dutch Cross-Border Business Activities: A legal comparison with particular focus on the new bilateral tax treaty, H. Jochem et al. (eds). Nordhorn: Schöpe. 2015. p. 419-443