4/8/2021 1:05:58 PM To what extent can post-dated OECD commentaries be taken into account in interpreting a double tax treaty? By Maarten van der Weijden Yves Rutschmann Victor Camatta This question - which is of utmost importance as the OECD commentaries provide key insights to tax authorities, taxpayers and judges, on...
11/19/2020 2:39:39 PM Foreign investment funds may be eligible for Dutch dividend withholding tax refunds By Ingrid Mensing The Dutch Supreme Court decided in the Köln Aktienfonds Deka (KA DEKA) case that foreign investment funds are eligible for a refund of...