search query: @indexterm TAX LAW / total: 154
reference: 38 / 154
| Author: | Smit, P. M. Verdonk, R. J. |
| Title: | Netherlands: Government proposes anti-tax haven rules. |
| Journal: | European Taxation
1993 : NOV, VOL. 33:11, p. 362-370 |
| Index terms: | OFFSHORE INVESTMENT TAX LAW NETHERLANDS |
| Language: | eng |
| Abstract: | 16 July 1993, the Government approved a draft bill and an explanatory memorandum to introduce specific anti-tax haven rules in Netherlands tax law. The proposal will be of great interest to international companies with activities in Netherlands, their tax advisors as well as to the tax authorities in other countries. A detailed description with a critical analysis of the proposal is provided from a tax practitioner's view. |
SCIMA