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