Abuse of tax treaties

Research output: Contribution to journalArticleAcademicpeer-review

Abstract

More and more instruments are available for countries to challenge all kind of structures being used by companies. Fighting non-acceptable tax avoidance is fine but these new rules provide instruments which create confusion about the thin line between acceptable and non-acceptable. Tax payer rights could be the issue here.
Translated title of the contributionAbuse of tax treaties
Original languageDutch
Article numberTFO 2021/175.1
Pages (from-to)55-62
Number of pages6
JournalFiscaal Ondernemingsrecht
Issue number175
Publication statusPublished - 1 Jun 2021

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