WHAT'S GOING ON IN...: NETHERLANDS: SUPREME COURT EXTENDS SCOPE OF NETHERLANDS PARTICIPATION EXEMPTION

Journal
Hofland, D.; Jakobsen, M.
Netherlands
European Taxation 2001 (Volume 41), No. 6
FormatPDF
USD
45

This case note analyses a decision of the Supreme Court of 14 March 2001 that further extends the application of the participation exemption for shareholdings of less than 5%.