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The Resource The Netherlands in international tax planning

The Netherlands in international tax planning

Label
The Netherlands in international tax planning
Title
The Netherlands in international tax planning
Creator
Subject
Language
eng
Summary
This book provides international tax professionals with a practical guide on dealing with the Dutch taxation of business investments into the Netherlands, via the Netherlands (conduit structures), or from the Netherlands. The book focuses on corporate income tax, dividend tax and capital duty, as well as other issues typical of an international environment (participation exemption, the current state of the ruling practice, financing). The contents include: introduction to Dutch domestic law, including both corporate and personal income tax, dividend withholding tax, VAT, capital duty, real estate transfer tax; an in-depth analysis of the Dutch corporate income tax system including financing a taxpayer, tax consolidation, holding companies and participation exemption, corporate reorganizations, financing companies, transfer pricing, loss compensation, inbound investments and anti-abuse legislation; special situations (e.g. investment companies, pension funds and co-operatives) as well as developments concerning the tax plan of 2007 are discussed; an overview of Dutch international law examining treaties, the tax agreement for the Kingdom of the Netherlands, the unilateral decree for the prevention of double taxation and EU law; a description of Dutch dividend tax including EU entities and dividend tax credit; an in-depth analysis of capital duty; an overview of the exchange of information including national law, the ruling practice, treaties and EU law; a description of the personal income tax, including 30% cost allowance and employee stock option plans
http://bibfra.me/vocab/lite/collectionName
Netherlands in international tax planning
http://library.link/vocab/creatorName
Müller, J.H
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • international tax planning
  • tax system
  • corporate income tax
  • financing
  • loss relief
  • merger
  • foreign investment
  • inbound transaction
  • participation exemption
  • group treatment
  • dividend
  • anti-avoidance
  • ruling
  • employee stock options
  • functional currency
  • capital duty
  • immovable property transfer tax
  • expatriate
  • tax reform
Label
The Netherlands in international tax planning
Instantiates
Publication
Edition
2nd ed.
Extent
xx, 396 p.
Isbn
9789087220242
Label
The Netherlands in international tax planning
Publication
Edition
2nd ed.
Extent
xx, 396 p.
Isbn
9789087220242

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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