The Resource Dutch coop comes through as withholding option

Dutch coop comes through as withholding option

Label
Dutch coop comes through as withholding option
Title
Dutch coop comes through as withholding option
Creator
Subject
Language
eng
Summary
According to the authors the withholding tax exemption for dividend distributions from a Dutch cooperative association makes the structure attractive for international taxpayers. This article discusses corporate income tax and the coop, corporate tax incentives: participation exemption and tax consolidation groups, foreign taxpayer liabilities and permanent establishment, dividend withholding tax, international tax and the coop, close relationship, and domestic considerations and opportunities when setting up a coop
Citation source
In: International tax review. - London. - (October 2008) ; p. 28-31
http://library.link/vocab/creatorName
  • Vroom, A
  • Adeler, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • PE
  • participation exemption
  • group treatment
  • dividend withholding tax
Label
Dutch coop comes through as withholding option
Instantiates
Publication
Label
Dutch coop comes through as withholding option
Publication

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