The LOB Provision in the New Japan-Netherlands Tax Treaty

F.P.G. Potgens; D.A. Hofland

The LOB Provision in the New Japan-Netherlands Tax Treaty

Tax Law

Research output: Contribution to Journal › Article › Academic

Abstract

In this article, the authors review the comptability of the limitation on benefits provision of the Japan-Netherlands tax treaty with the OECD Model Tax Convention and the fundamental freedoms of the Treaty on the Functioning of the European Union, and conclude that it is clearly in conflict with a number of essential EU law provisions.

Original language	English
Pages (from-to)	215-220
Number of pages	6
Journal	European Taxation
Volume	2011
Issue number	5
Publication status	Published - 2011

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title = "The LOB Provision in the New Japan-Netherlands Tax Treaty",

abstract = "In this article, the authors review the comptability of the limitation on benefits provision of the Japan-Netherlands tax treaty with the OECD Model Tax Convention and the fundamental freedoms of the Treaty on the Functioning of the European Union, and conclude that it is clearly in conflict with a number of essential EU law provisions.",

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journal = "European Taxation",

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AU - Potgens, F.P.G.

AU - Hofland, D.A.

PY - 2011

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AB - In this article, the authors review the comptability of the limitation on benefits provision of the Japan-Netherlands tax treaty with the OECD Model Tax Convention and the fundamental freedoms of the Treaty on the Functioning of the European Union, and conclude that it is clearly in conflict with a number of essential EU law provisions.

M3 - Article

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SP - 215

EP - 220

JO - European Taxation

JF - European Taxation

SN - 0014-3138

IS - 5

ER -

The LOB Provision in the New Japan-Netherlands Tax Treaty

Abstract

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