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Inland Revenue Commissioners v Oce Van Der Bgrinton Nv: ChD 21 Nov 2000

The question of how to balance double taxation provisions when considering deduction of tax at source under such an agreement with a member from dividends paid by a UK company to its Dutch parent is one to be settled by the European court. This was a question of whether this constituted a ‘withholding tax’ forbidden … Continue reading Inland Revenue Commissioners v Oce Van Der Bgrinton Nv: ChD 21 Nov 2000