The LOB Provision in the New Japan-Netherlands Tax Treaty

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

Research output: Contribution to JournalArticleAcademic

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 languageEnglish
Pages (from-to)215-220
Number of pages6
JournalEuropean Taxation
Volume2011
Issue number5
Publication statusPublished - 2011

Fingerprint

Dive into the research topics of 'The LOB Provision in the New Japan-Netherlands Tax Treaty'. Together they form a unique fingerprint.

Cite this