| Bibliography | |
| Title | What’ s going On In… The Netherlands. Setting Up of Irrevocable Discretionary Trust Characterized as a Taxable Gift |
| Author | NETHERLANDS |
| Year of publication | 1999 |
| Periodical | Decisions of the Supreme Court of 18 November 1998, International Bureau of Fiscal Documentation |
| Page reference | april/mei 1999, p. 190-192 |