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Netherlands: International aspects of the 2001 Income Tax Act

F.P.G. Pötgens, Hans C. Bol

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Abstract

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.

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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.

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Available abstract

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.

Key concepts: Income tax, Tax law, Economics, International taxation, Double taxation, Public economics, Law and economics, Tax reform

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