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"

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"
Creator
Subject
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"
Instantiates
Publication
Label
New Dutch rules on the taxation of gains derived from "substantial participations"
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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