The German earnings stripping measure: Is it an attractive option for the Netherlands?

Frank Elsweier, J. van Strien

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Original languageEnglish
Title of host publicationTaxing German-Dutch Cross-Border Business Activities
Subtitle of host publicationA Legal Comparison with Particular Focus on the New Bilateral Tax Treaty
EditorsH. Jochum, P. Essers, J. Englisch
Place of PublicationOsnabrück
PublisherInstitut für Finanz- und Steuerrecht
Pages237-252
ISBN (Print)9783981489477
Publication statusPublished - 1 Jan 2015

Cite this

Elsweier, F., & van Strien, J. (2015). The German earnings stripping measure: Is it an attractive option for the Netherlands? In H. Jochum, P. Essers, & J. Englisch (Eds.), Taxing German-Dutch Cross-Border Business Activities: A Legal Comparison with Particular Focus on the New Bilateral Tax Treaty (pp. 237-252). Osnabrück: Institut für Finanz- und Steuerrecht.
Elsweier, Frank ; van Strien, J. / The German earnings stripping measure : Is it an attractive option for the Netherlands?. Taxing German-Dutch Cross-Border Business Activities: A Legal Comparison with Particular Focus on the New Bilateral Tax Treaty. editor / H. Jochum ; P. Essers ; J. Englisch. Osnabrück : Institut für Finanz- und Steuerrecht, 2015. pp. 237-252
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Elsweier, F & van Strien, J 2015, The German earnings stripping measure: Is it an attractive option for the Netherlands? in H Jochum, P Essers & J Englisch (eds), Taxing German-Dutch Cross-Border Business Activities: A Legal Comparison with Particular Focus on the New Bilateral Tax Treaty. Institut für Finanz- und Steuerrecht, Osnabrück, pp. 237-252.

The German earnings stripping measure : Is it an attractive option for the Netherlands? / Elsweier, Frank; van Strien, J.

Taxing German-Dutch Cross-Border Business Activities: A Legal Comparison with Particular Focus on the New Bilateral Tax Treaty. ed. / H. Jochum; P. Essers; J. Englisch. Osnabrück : Institut für Finanz- und Steuerrecht, 2015. p. 237-252.

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

TY - CHAP

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T2 - Is it an attractive option for the Netherlands?

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M3 - Chapter

SN - 9783981489477

SP - 237

EP - 252

BT - Taxing German-Dutch Cross-Border Business Activities

A2 - Jochum, H.

A2 - Essers, P.

A2 - Englisch, J.

PB - Institut für Finanz- und Steuerrecht

CY - Osnabrück

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Elsweier F, van Strien J. The German earnings stripping measure: Is it an attractive option for the Netherlands? In Jochum H, Essers P, Englisch J, editors, Taxing German-Dutch Cross-Border Business Activities: A Legal Comparison with Particular Focus on the New Bilateral Tax Treaty. Osnabrück: Institut für Finanz- und Steuerrecht. 2015. p. 237-252