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| Author: | Smit, P. M. Wismans, S. J. |
| Title: | Corporate income tax consequences of the introduction of the Euro |
| Journal: | European Taxation
1999 : OCT, VOL. 39:10, p. 370-375 |
| Index terms: | EUROPEAN MONETARY SYSTEM COMPANY TAXATION CURRENCY NETHERLANDS |
| Language: | eng |
| Abstract: | In the article, there is provided an overview of the main consequences of the Euro for the Dutch corporate income tax. Special attention is given to cross-border debts and loans. |
SCIMA