Netherlands: Non-discrimination clause in Canada-Netherlands tax treaty not applicable to capital duty

• Autores: René Offermans
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 3, 2001, págs. 106-107
• Idioma: inglés
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• Resumen

  • This case note analyses a decision of the Netherlands Supreme Court against the background of the tax literature and of similar cases decided by the Supreme Court in 1994.