The Dutch Participation Exemption in a European Perspective

J.A.G. van der Geld, N.A.A. Kleemans

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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 languageEnglish
Pages (from-to)72-81
Number of pages10
JournalEC Tax Review
Volume2
Publication statusPublished - 2001

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van der Geld, J. A. G., & Kleemans, N. A. A. (2001). The Dutch Participation Exemption in a European Perspective. EC Tax Review, 2, 72-81.