Abstract
The queation is answered whether the EC parent-subsidiary directive is implemented in Dutch tax law in a proper way. In general the article adresses the question which parts of the Dutch participation exemption could be a violation of EC law.
Original language | English |
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Pages (from-to) | 72-81 |
Number of pages | 10 |
Journal | EC Tax Review |
Volume | 2 |
Publication status | Published - 2001 |