The Netherlands Tax Treatment of Subsidiaries with Special Reference to Credit Regimes

Name: The Netherlands Tax Treatment of Subsidiaries with Special Reference to Credit Regimes
Creator: Freek Snel
Keywords: 16. Peace & justice

descriptionPublicationkeyboard_double_arrow_right Article 01 May 2009 English Publisher:IBFDJournal:European Taxation, volume 49 (issn: 0014-3138, eissn: 2352-9199,

Authors: Freek Snel;

doi: 10.59403/8x7qc9

The Netherlands Tax Treatment of Subsidiaries with Special Reference to Credit Regimes

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Abstract

This article investigates the Netherlands tax treatment of subsidiaries in the light of EC law and from the perspective of the Common Market. In this regard, the article focuses on the new Netherlands credit system and its compliance with EC law, especially regarding the rules determined by the European Court of Justice in Cadbury Schweppes, Test Claimants in the FII Group Litigation, Meilicke, Columbus Container and Test Claimants in the CFC and Dividend Group Litigation.

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