International aspects of the 2001 Income Tax Act

Journal
Pötgens, F.P.G.; Bol, H.C.
European Taxation 2001 (Volume 41), No. 1
PriceUSD 45

This article deals with the international tax implications of the Netherlands Income Tax Act 2001, which entered into force on 1 January 2001. The authors discuss the numerous international tax law and EC law issues in the new Income Tax Act.