| Author: | Waardenburg, D. A. van |
| Title: | The Netherlands : Tax treaty policy. |
| Journal: | European Taxation
1988 : VOL. 28:4, p. 108-117 |
| Index terms: | TAXATION NETHERLANDS |
| Language: | eng |
| Abstract: | The use of tax treaties by Holland to prevent international double taxation. Dutch income and net wealth taxation, unilateral relief, tax treaties, business income, shipping and air transport, sale of shares of a subsidiary company, work contracts, cost allocation, dividends, profit taxation, interest, royalties, frontier workers, other types of earned income, pensions and payments and prevention of double taxation. |
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