The Resource Classification of foreign entities in the Netherlands : recent developments

Classification of foreign entities in the Netherlands : recent developments

Label
Classification of foreign entities in the Netherlands : recent developments
Title
Classification of foreign entities in the Netherlands : recent developments
Creator
Subject
Language
eng
Summary
On 21 December 2009, the Dutch State Secretary of Finance published a new Decree with respect to the classification of foreign entities under Dutch law. This 2009 Decree replaces a previous decree dated 18 December 2004. The 2009 Decree is an update of the criteria that are used to classify a foreign entity as transparent or non-transparent for Dutch tax purposes. These classification rules are applicable for Dutch income tax, corporate income tax, and dividend withholding tax purposes and apply to all entities except foundations, associations, mutual funds, trusts, and comparable entities. In this article, the author provides a summary of the classification rules as they applied under the 2004 Decree. He provides an outline of the revised classification rules under the 2009 Decree and gives his comments and observations. He puts the new classification rules in the context of classification conflicts and gives a recommendation in this respect
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 38 (2010),
http://library.link/vocab/creatorName
Lamers, A.W.G
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • entity classification
  • transparency
  • hybrid entity
Label
Classification of foreign entities in the Netherlands : recent developments
Instantiates
Publication
Label
Classification of foreign entities in the Netherlands : recent developments
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...