Netherlands: Decree on tax treatment of trusts

• Autores: Joep van Haaren
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 6, 2000, págs. 245-246
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The Anglo-American trust is unknown in the Dutch civil law. A recent ministerial decree now makes it possible for a taxpayer, under certain conditions, to obtain an advance ruling on the tax treatment of a trust.