WHAT'S GOING ON IN...: NETHERLANDS: LOWER COURT DECIDES ON TAXATION OF HIDDEN RESERVES UPON THE EMIGRATION OF A DUTCH COMPANY

Journal

Author

Louw, M.A. de

Country

Netherlands

Published Date

December 1, 1999

Issue

European Taxation 1999 (Volume 39), No. 12

The author examines a court decision applying the "exit tax provision" in Netherlands tax law.