The Resource The Netherlands: Dutch tax plan 2013

The Netherlands: Dutch tax plan 2013

Label
The Netherlands: Dutch tax plan 2013
Title
The Netherlands: Dutch tax plan 2013
Creator
Subject
Language
eng
Summary
The Dutch government has proposed a raft of tax measures as part of its budget for 2013. This article considers the proposals in more detail. It looks at (I) participation interest deduction limitation rules, (II) repeal of Dutch thin cap rules, (III) creation of a fiscal unity, (IV) taxability of non-resident directors' remuneration, (V) insurance premium tax to be increased and (VI) personal income tax - limitation of mortgage interest deduction
Citation source
In: Tax planning international review. - London. - Vol. 39 (2012),
http://library.link/vocab/creatorName
  • Moor, M
  • Groot Koerkamp, S.M
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • budget law
  • interest deduction
  • thin capitalization
  • group treatment
  • director
  • insurance premium tax
  • mortgage
Label
The Netherlands: Dutch tax plan 2013
Publication

Library Locations

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