1 June 2013
The cross-border fiscal unity and tax treaties: nothing new under the sun?
Frank Pötgens and Wiebe Dijkstra discuss In Weekblad voor Fiscaal Recht whether the Supreme Court has broken new ground in applying tax treaties to fiscal unities created under the regime that was effective until 1 January 2003.
Frank Pötgens and Wiebe Dijkstra discuss In Weekblad voor Fiscaal Recht whether the Supreme Court has broken new ground in applying tax treaties to fiscal unities created under the regime that was effective until 1 January 2003.
The whole article can be read in Weekblad fiscaal recht, 6 juni 2013 (published by Kluwer Media)