The Resource Het regeerakkoord en het vestigingsklimaat

Het regeerakkoord en het vestigingsklimaat

Label
Het regeerakkoord en het vestigingsklimaat
Title
Het regeerakkoord en het vestigingsklimaat
Creator
Subject
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
  • withholding tax
  • patent box
  • 30% ruling
Label
Het regeerakkoord en het vestigingsklimaat
Instantiates
Publication
Label
Het regeerakkoord en het vestigingsklimaat
Publication

Library Locations

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