The Resource Het regeerakkoord en het vestigingsklimaat
Het regeerakkoord en het vestigingsklimaat
Resource Information
The item Het regeerakkoord en het vestigingsklimaat represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Het regeerakkoord en het vestigingsklimaat represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The article discusses tax measures included in the Dutch government coalition agreement 2017-2021 related to the investment climate for companies. It covers the following issues: reduction of the corporate income tax rate, abolition of the withholding dividend tax, introduction of a withholding tax on interests and royalties paid to low tax jurisdictions, increase of the rate for the innovation box, and the shortening of the duration of the 30% ruling. Finally, the author discusses the side effects for fiscal investment institutions (fiscale beleggingsinstellingen) and suggests possible solutions
- Language
- eng
- Label
- Het regeerakkoord en het vestigingsklimaat
- Title
- Het regeerakkoord en het vestigingsklimaat
- Language
- eng
- Summary
- The article discusses tax measures included in the Dutch government coalition agreement 2017-2021 related to the investment climate for companies. It covers the following issues: reduction of the corporate income tax rate, abolition of the withholding dividend tax, introduction of a withholding tax on interests and royalties paid to low tax jurisdictions, increase of the rate for the innovation box, and the shortening of the duration of the 30% ruling. Finally, the author discusses the side effects for fiscal investment institutions (fiscale beleggingsinstellingen) and suggests possible solutions
- Citation source
- In: Weekblad fiscaal recht. - Deventer. - Vol. 146 (2017), no. 7215 ; p. 1418-1417
- http://library.link/vocab/creatorName
- Pötgens, F.P.G
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- tax policy
- investment
- foreign company
- dividend withholding tax
- abolition of a tax
- interest withholding tax
- patent box
- 30% ruling
- Label
- Het regeerakkoord en het vestigingsklimaat
- Label
- Het regeerakkoord en het vestigingsklimaat
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Het-regeerakkoord-en-het/9zlHjuZhxOQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Het-regeerakkoord-en-het/9zlHjuZhxOQ/">Het regeerakkoord en het vestigingsklimaat</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Het-regeerakkoord-en-het/9zlHjuZhxOQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Het-regeerakkoord-en-het/9zlHjuZhxOQ/">Het regeerakkoord en het vestigingsklimaat</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
