Abstract
In this article, the authors discuss recent Dutch case law on the Dutch dividend withholding tax exemption, which is the Dutch implementation of the Parent-Subsidiary Directive’s anti-abuse provision. In the authors’ view, the court shifts the demarcation line between the use and abuse of law in a direction not meant by the ECJ.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have