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

Daniël Smit

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

Daniël Smit

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Professional

Original language	English
Title of host publication	Taxing 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 Publication	Nordhorn
Publisher	Schöpe
Pages	419-443
Publication status	Published - 2015

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Cite this

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title = "The “compartmentalization” doctrine under the new tax treaty between the Netherlands and Germany",

author = "Dani{\"e}l Smit",

year = "2015",

language = "English",

pages = "419--443",

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

publisher = "Sch{\"o}pe",

}

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 proceeding › Chapter › Professional

TY - CHAP

T1 - The “compartmentalization” doctrine under the new tax treaty between the Netherlands and Germany

AU - Smit, Daniël

PY - 2015

Y1 - 2015

M3 - Chapter

SP - 419

EP - 443

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

ER -