OrbitaxLower Court of The Hague decided parent company of group not holding company for purposes of Tax Regulation of the Kingdom
|Treaty Development|Netherlands-Curacao
On 15 June 2007, the Lower Court of The Hague decided a case on the classification of the parent company of a group of companies (fiscal unity) as a "holding company" for the purposes of the Tax Regulation of the Kingdom (TRK).
(a) Facts. The taxpayer (BV X) was formed in the Netherlands and until 1 January 1999 established in the Netherlands; thereafter, its stat…
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