Netherlands Supreme Court rules on the residence of dual resident companies under tax treaties with third countries

Journal
Bulletin for International Taxation 2001 (Volume 55), No. 7
Examines the decision of the Netherlands Supreme Court in which it rules that the Netherlands does not have the right to levy a withholding tax where a Dutch company incorporated under the laws of the Netherlands has its effective place of management in the Netherlands Antilles and distributes its retained earnings to shareholders resident in Belgium.