Dutch CV-BV Structures: Starbucks-Style Tax Planning and State Aid Rules

Journal
Vleggeert, J.
European Union; Netherlands
Bulletin for International Taxation 2016 (Volume 70), No. 3
PriceUSD 45

This article comments on Dutch CV-BV structures and investigates whether the fact that the Netherlands does not tax earnings channelled into a CV may be considered unlawful State aid.