The Resource Netherlands tax-exempt portfolio investment entity

Netherlands tax-exempt portfolio investment entity

Label
Netherlands tax-exempt portfolio investment entity
Title
Netherlands tax-exempt portfolio investment entity
Creator
Subject
Language
eng
Summary
The Netherlands has a number of tax regimes to facilitate fund investment. In particular, the tax-exempt portfolio investment entity was enacted on 1 August 2007. This entity is intended to be tax neutral with the income being taxed at the investor level. Consequently, it is exempt from corporate income tax and distributions are exempt from dividend withholding tax. This article discusses the taxation of this regime, as well as the requirements for its applicability
Citation source
In: European taxation. - Amsterdam. - Vol. 49 (2009),
http://library.link/vocab/creatorName
Dikmans, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax exempt company
  • investment company
  • investment fund
Label
Netherlands tax-exempt portfolio investment entity
Instantiates
Publication
Label
Netherlands tax-exempt portfolio investment entity
Publication

Library Locations

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