Volume 47 (2019) / Issue 8/9

I. M. de Groot, 'Country note: Implementation of the Controlled Foreign Company Rules in the Netherlands' (2019) 47 Intertax, Issue 8/9, pp. 770–783


The Anti-Tax Avoidance Directive requires EU Member States to implement Controlled Foreign Company (CFC) rules. In this article the author addresses the implementation of these rules in the Netherlands.

Copyright © 2019 Kluwer Law International
All rights reserved

ISSN: 0165-2826
ID: TAXI2019076