An analysis of the key issues to eliminate double taxation of business income in the Netherlands

Additional Metadata
Keywords double tax relief methods, The Netherlands, business income taxation, tax policy, taxation
JEL Efficiency; Optimal Taxation (jel H21), Business Taxes and Subsidies (jel H25), Tax Law (jel K34)
Persistent URL hdl.handle.net/1765/32974
Series Fiscal Autonomy and its Boundaries
Note Accepted manuscript. In: CAHIERS DE DROIT FISCAL INTERNATIONAL - STUDIES ON INTERNATIONAL FISCAL LAW, Vol. 96b, SDU Fiscale & Financiƫle Uitgevers, 2011
Citation
de Wilde, M.F, & Janssen, G.T.W. (2011). The Netherlands - Key practical issues to eliminate double taxation of business income. In Fiscal Autonomy and its Boundaries. Retrieved from http://hdl.handle.net/1765/32974