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Netherlands

|Treaty Development|Netherlands-United Kingdom
Netherlands-United Kingdom

Supreme Court: Dutch dividend withholding tax on dividends paid by Dutch "dividend mixer company" incompatible with EC freedom of establishment, unless creditable by UK parent under treaty between Netherlands and UK

On 8 August 2008, the Netherlands Supreme Court (Hoge Raad der Nederlanden) gave its decision in Case No. 40 586 concerning the compatibility of the Netherlands dividend…

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