This article examines the meaning of "beneficial owner" (uiteindelijk gerechtigde) under Dutch law. Discusses the the current meaning of the term, and considers the proposed text of the law. Finally it focuses on the impact on tax treaties.
This article examines the meaning of "beneficial owner" (uiteindelijk gerechtigde) under Dutch law. Discusses the the current meaning of the term, and considers the proposed text of the law. Finally it focuses on the impact on tax treaties.