@inbook{bbdb88265d5445da8f45a58472c088bd,
title = "Netherlands",
abstract = "This is the Dutch contribution to the book Implementing Key BEPS Actions: Where Do We Stand? Discussed are amongst others measures against hybrid mismatch arrangements, CFC rules, interest deductions, countering harmful tax practices, transfer pricing and the MLI.",
keywords = "Corporate income tax, BEPS, CFC-legislation, MLI",
author = "Sigrid Hemels",
year = "2019",
month = dec,
day = "31",
language = "English",
isbn = "978-90-8722-565-0",
volume = "12",
series = "WU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series",
publisher = "IBFD",
pages = "593--618",
editor = "Michael Lang and Jeffrey Owens and Pasquale Pistone and Alexander Rust and Josef Schuch and Claus Staringer",
booktitle = "Implementing Key BEPS Actions: Where Do We Stand?",
}