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

Abstract

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.

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ISSN: 0165-2826
ID: TAXI2019076