The Resource New Dutch rules on the taxation of gains derived from "substantial participations"
New Dutch rules on the taxation of gains derived from "substantial participations"
Resource Information
The item New Dutch rules on the taxation of gains derived from "substantial participations" 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 New Dutch rules on the taxation of gains derived from "substantial participations" 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
- From 1 January 1997, the Dutch "substantial participation" rules have been radically revised. The most important changes are the lowering of the minimum threshold necessary for the legislation to apply and the introduction of an exit charge upon emigration. This article outlines the main implications of the new regime
- Label
- New Dutch rules on the taxation of gains derived from "substantial participations"
- Title
- New Dutch rules on the taxation of gains derived from "substantial participations"
- Summary
- From 1 January 1997, the Dutch "substantial participation" rules have been radically revised. The most important changes are the lowering of the minimum threshold necessary for the legislation to apply and the introduction of an exit charge upon emigration. This article outlines the main implications of the new regime
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 51 (1997),
- http://library.link/vocab/creatorName
-
- Blokland, T
- Burgers, I.J.J
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- capital gains tax
- substantial shareholding
- emigration
- exit tax
- Label
- New Dutch rules on the taxation of gains derived from "substantial participations"
- Label
- New Dutch rules on the taxation of gains derived from "substantial participations"
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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/New-Dutch-rules-on-the-taxation-of-gains-derived/Msg0Ylz2CDE/" 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/New-Dutch-rules-on-the-taxation-of-gains-derived/Msg0Ylz2CDE/">New Dutch rules on the taxation of gains derived from "substantial participations"</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/New-Dutch-rules-on-the-taxation-of-gains-derived/Msg0Ylz2CDE/" 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/New-Dutch-rules-on-the-taxation-of-gains-derived/Msg0Ylz2CDE/">New Dutch rules on the taxation of gains derived from "substantial participations"</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>