Abstract
The authors, in this article, discuss the Netherlands implementation of DAC6. In particular, they address a number of clarifications in respect of the draft legal text made by the State Secretary, focussing on the hallmarks from the Annex to DAC6, and provide their opinions on several interpretations of these hallmarks from a Netherlands perspective.
| Original language | English |
|---|---|
| Pages (from-to) | 461-471 |
| Number of pages | 11 |
| Journal | European Taxation |
| Volume | 59 |
| Issue number | 10 |
| DOIs | |
| Publication status | Published - 2019 |
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