Original languageEnglish
Title of host publicationCross-border impact assessment 2017
PublisherITEM
Pages1-16
Publication statusPublished - 2017

Cite this

Vink, M., Schaper, M., van der Valk, J., & Smidt, L. (2017). The Qualifying Foreign Taxpayer Obligation ("90% rule"): A Quantitative Ex-Ante Impact Assessment. In Cross-border impact assessment 2017 (pp. 1-16). ITEM.