Interaction between the participation exemption and the principle of compartmentalization : portfolio investments in the new EU accession member states

Type

Journal

Author

Shalhav, S.

Published Date

February 1, 2005

Issue

European Taxation 2005 (Volume 45), No. 2

This article deals with the principle of compartmentalization in the Netherlands participation exemption rules and its possible application to participations held in companies resident in the ten new accession Member States of the European Union.

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Interaction between the participation exemption and the principle of compartmentalization : portfolio investments in the new EU accession member states