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). Schöpe.