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 by the Directive.

Citations:

Times 21-Nov-2000

Statutes:

UK/Netherlands Double Taxation Agreement

European, Taxes Management

Updated: 08 April 2022; Ref: scu.82354