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| Author: | Valkenburg, K. W. |
| Title: | Holding structures and exemptions from capital duty: An overview of recent developments concerning non-discrimination provisions in tax treaties |
| Journal: | European Taxation
1995 : VOL. 35:6, p. 170-178 |
| Index terms: | NETHERLANDS HOLDING COMPANIES EUROPEAN COMMUNITY |
| Language: | eng |
| Abstract: | The best location for a holding company depends on the specific characteristics and circumstances of the group involved. When looking at the more traditional locations for holding companies, the Netherlands tends to be an option worth considering. Apart from the well-known participation exemption, the Netherlands has a widespread treaty network and has implemented the Parent-Subsidiary Directive in its domestic legislation more generously than most of its EU partners. |
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