| Author (Person) | Bobeldijk, Arco, de Leeuw, Arianne |
|---|---|
| Series Title | Intertax |
| Series Details | Vol.43, No.12, December 2015, p844–850 |
| Publication Date | December 2015 |
| ISSN | 0165-2826 |
| Content Type | Journal | Series | Blog |
|
Abstract: Since 2010, the Netherlands have (anti-abuse) regulations regarding the fiscal treatment of so-called ‘separated private estates’, with as a main rule the attribution of assets and income for personal income tax and gift and inheritance tax purposes. The authors discuss the consequences these regulations have for the corporate income tax and dividend withholding tax. |
|
| Source Link | http://www.kluwerlawonline.com/abstract.php?area=Journals&id=TAXI2015077 |
| Countries / Regions | Netherlands |
| Record URL | https://www.europeansources.info/record/?p=492303 |
