Rietveldpark 301
Amsterdam, 1019 DW
Netherlands
IBFD
, income taxation, Personal Income Taxation, Corporate income Taxation
tax treaty, treaty interpretation, international taxation, OECD Model
tax treaty, multilateral tax treaty, OECD Model, UN Model, MLI, Pillar 1 (OECD), Pillar 2 (OECD), history of taxation
allocation of income, beneficial ownership, corporate income tax, individual income tax, capital gains tax, employment income, usufruct, trust, case law, dividend
tax treaties, OECD Model, attribution of income, conflicts of attribution, entitlement to treaty benefits
OECD Model, treaty interpretation, residence, allocation of income, beneficial ownership, tax liability, case law, trust
OECD Model, tax treaty, residence, tax liability, allocation of income, beneficial ownership, trust, case law