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| Author: | Dekker, P. |
| Title: | Netherlands : Cross border information under tax law. A dutch perspective. |
| Journal: | European Taxation
1987 : VOL. 27:4, p. 107-115 |
| Index terms: | TAX LAW INFORMATION NETHERLANDS |
| Language: | eng |
| Abstract: | A review of Dutch general tax law that prohibits publication, disclosure or giving of information regarding tax data on the levying or collection of national tax, which covers relations between international regulations, the 1977 EC Directive, the information exchange article in tax treaties, the Dutch law on international assistance in taxation, international assistance in criminal cases, practical experience and recent developments. |
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