This article deals with the international tax implications of the Netherlands Income Tax Act 2001, which entered into force on 1 January 2001. The authors discuss the numerous international tax law and EC law issues in the new Income Tax Act.
This article deals with the international tax implications of the Netherlands Income Tax Act 2001, which entered into force on 1 January 2001. The authors discuss the numerous international tax law and EC law issues in the new Income Tax Act.