Non-Resident Taxpayers, Dutch REIT Regime and EU Law: A Commentary on Recent Case Law
Journal
European Union; Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 3
This article deals extensively with the Dutch Söndervermogen Lower Court case on the eligibility of non-resident taxpayers for the Dutch tax-favourable real estate investment trust (REIT) regime and its possible effects on EU REIT regimes in general.