WHAT'S GOING ON IN...: NETHERLANDS: LUMP SUM PAID BY NETHERLANDS RESIDENT COMPANY IN LIEU OF SUITABLE POSITION NOT TAXABLE IN THE NETHERLANDS

Type

Journal

Author

Betten, R.

Published Date

November 1, 2003

Issue

European Taxation 2003 (Volume 43), No. 11

The author discusses various issues arising from a case decided recently by the Lower Court of 's-Hertogenbosch.