haku: @author Weeghel, S. van / yhteensä: 2
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| Tekijä: | Weeghel, S. van |
| Otsikko: | Abuse of tax treaties |
| Lehti: | European Taxation
1996 : VOL. 36:1, p. 9-12 |
| Asiasana: | NETHERLANDS USA TAX LAW |
| Kieli: | eng |
| Tiivistelmä: | In the Netherlands a recharacterization of the income on the grounds of fraus legis does not mean that for purposes of the Treaty there can be said to be a dividend, while in the United States, on the other hand, the capital gain is in fact treated as a dividend for purposes of the foreign tax credit provisions. This is an unsatisfactory situation. One important reason to be cautious when using extraordinary legal remedies in international situations is the difficulty of preventing or mitigating unintended inconsistencies in taxation or of preventing the possibility of disproportionately onerous consequences. |
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