The Resource Tax developments in the Netherlands

Tax developments in the Netherlands

Tax developments in the Netherlands
Tax developments in the Netherlands
This article illustrates crucial tax developments that have taken place in the Netherlands recently, including signing of new treaties and legislative changes announced in its anti-abuse provisions relating to base erosion, the increase in VAT rate, and other important developments. The article looks at (I) the Dutch holding regime (participation exemption, Dutch co-operative, fiscal unity, object exemption, loss compensation, withholding taxes and update on Dutch treaty network and treaty negotiations), (II) the anti-abuse provisions (base erosion, takeover debt, excessive participation debt/thin capitalisation, non-busineness-like loan, debt functioning as equity (and vice versa), non-resident corporation tax and management activities), (III) other recent developments (flex-BV, bank tax, VAT, exit taxes/National Grid Indus). It also provides a treaty table
Citation source
In: Tax planning international : European tax service. - London. - Vol. 15 (2013),
  • Beudeker, M
  • Rothuizen, H
Geographic coverage
  • European Union
  • Europe
Language note
  • participation exemption
  • cooperative society
  • group treatment
  • loss relief
  • withholding tax
  • anti-avoidance
  • base erosion
  • thin capitalization
  • interest deduction
  • bank tax
  • VAT rate
  • exit tax
  • tax treaty
Tax developments in the Netherlands

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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