The Dutch Participation Exemption in a European Perspective

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

The Dutch Participation Exemption in a European Perspective

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

Fiscal Institute Tilburg (FIT)

Research output: Contribution to journal › Article › Professional

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
Pages (from-to)	72-81
Number of pages	10
Journal	EC Tax Review
Volume	2
Publication status	Published - 2001

Cite this

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title = "The Dutch Participation Exemption in a European Perspective",

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.",

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The Dutch Participation Exemption in a European Perspective

Abstract

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