Can the cancellation of a license agreement, without the transfer of assets or people constitute a business reorganisation under chapter IX of the OECD TPG? That is the question answered by the Dutch court in the BAT case. Watch this video to find out and to find out what it has in common with the UK DSG decision from 2009.
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Негізгі бет British American Tobacco NL - Exit taxes - 2 ECLI:NL:RBNHO:2023:12635
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