Netherlands Cooperatives as Intermediate Holding Companies in International Investment Structures

Journal
Hurk, H.T.P.M. van den; Nillesen, J.T.L.
International; Netherlands
Bulletin for International Taxation 2012 (Volume 66), No. 12
PriceUSD 45

In this article, the authors focus on the use of a Netherlands cooperative as an intermediate holding company in international investment structures, in particular, on the 1 January 2012 tax legislation amendments regarding circumstances where a cooperative must withhold dividend tax.