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Netherlands

Hemels, Sigrid LU orcid (2019) In WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series 12. p.593-618
Abstract
This is the Dutch contribution to the book Implementing Key BEPS Actions: Where Do We Stand? Discussed are amongst others measures against hybrid mismatch arrangements, CFC rules, interest deductions, countering harmful tax practices, transfer pricing and the MLI.
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Chapter in Book/Report/Conference proceeding
publication status
published
subject
keywords
Corporate income tax, BEPS, CFC-legislation, MLI
host publication
Implementing Key BEPS Actions: Where Do We Stand?
series title
WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series
editor
Lang, Michael ; Owens, Jeffrey ; Pistone, Pasquale ; Rust, Alexander ; Schuch, Josef and Staringer, Claus
volume
12
pages
593 - 618
publisher
IBFD
ISBN
978-90-8722-565-0
language
English
LU publication?
yes
id
bbdb8826-5d54-45da-8f45-a58472c088bd
date added to LUP
2020-01-17 08:35:19
date last changed
2025-04-04 14:39:46
@inbook{bbdb8826-5d54-45da-8f45-a58472c088bd,
  abstract     = {{This is the Dutch contribution to the book Implementing Key BEPS Actions: Where Do We Stand? Discussed are amongst others measures against hybrid mismatch arrangements, CFC rules, interest deductions, countering harmful tax practices, transfer pricing and the MLI.}},
  author       = {{Hemels, Sigrid}},
  booktitle    = {{Implementing Key BEPS Actions: Where Do We Stand?}},
  editor       = {{Lang, Michael and Owens, Jeffrey and Pistone, Pasquale and Rust, Alexander and Schuch, Josef and Staringer, Claus}},
  isbn         = {{978-90-8722-565-0}},
  keywords     = {{Corporate income tax; BEPS; CFC-legislation; MLI}},
  language     = {{eng}},
  month        = {{12}},
  pages        = {{593--618}},
  publisher    = {{IBFD}},
  series       = {{WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series}},
  title        = {{Netherlands}},
  volume       = {{12}},
  year         = {{2019}},
}