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Cross-border economic activity is gaining more and more significance. This is especially true in the border region between Germany and the Netherlands. In 2012, the GD Tax Centre was founded to research the taxation of such activities. The GD Tax Centre brought together renowned academics and a significant number of emerging young talents from both sides of the border over a period of three years. This anthology presents a selection of the research results of the GD Tax Centre. Further research results have been made public in a variety of ways, including events, presentations and academic publications. This work consists of many different articles which primarily discuss cross-border business activities and compare tax treatment in Germany and the Netherlands. Much of this book focuses on the new German-Dutch tax treaty, which will hopefully enter into force in January 2016. Additionally, both more general and more specific research questions are addressed.
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Taxing German-Dutch cross-border business activities, Heike Jochum
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- Année de publication
- 2015
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