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 contribution | Abuse of tax treaties |
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Original language | Dutch |
Article number | TFO 2021/175.1 |
Pages (from-to) | 55-62 |
Number of pages | 6 |
Journal | Fiscaal Ondernemingsrecht |
Issue number | 175 |
Publication status | Published - 1 Jun 2021 |