This article analyses the decisions of the Dutch Supreme Court of 20 February 2009, BNB 2009/260 through 262 and 19 June, 2009, BNB 2009/263 through 266 on the relationship between the domestic concept of preservative tax assessments and previously concluded tax treaties. The author argies that some findings of the Court concerning exit taxes on substantial shareholdings are debatable.
|Number of pages||9|
|Issue number||nr. 5|
|Publication status||Published - 2010|