The Resource The Netherlands presumptive income tax on portfolio investment : background, aims and effects
The Netherlands presumptive income tax on portfolio investment : background, aims and effects
Resource Information
The item The Netherlands presumptive income tax on portfolio investment : background, aims and effects represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The Netherlands presumptive income tax on portfolio investment : background, aims and effects represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The most innovative element of the Netherlands Income Tax Act of 2001 (ITA 2001) is the special regime for the taxation of income from portfolio investment and savings, usually referred to as "Box 3". Under the ITA 2001, a presumed return to investment is taxed at a flat rate. In effect, this system is a net wealth tax: the presumptive return of 4%, taxed at a flat rate of 30%, implies that taxable net wealth is effectively taxed at a rate of 1.2%. This article first discusses the government's reasons for adopting this system of taxation and then offers an outline of the system, with reference to the related features of the ITA 2001. The article also undertakes an analysis of the system and its effects in practice
- Language
- eng
- Label
- The Netherlands presumptive income tax on portfolio investment : background, aims and effects
- Title
- The Netherlands presumptive income tax on portfolio investment : background, aims and effects
- Language
- eng
- Summary
- The most innovative element of the Netherlands Income Tax Act of 2001 (ITA 2001) is the special regime for the taxation of income from portfolio investment and savings, usually referred to as "Box 3". Under the ITA 2001, a presumed return to investment is taxed at a flat rate. In effect, this system is a net wealth tax: the presumptive return of 4%, taxed at a flat rate of 30%, implies that taxable net wealth is effectively taxed at a rate of 1.2%. This article first discusses the government's reasons for adopting this system of taxation and then offers an outline of the system, with reference to the related features of the ITA 2001. The article also undertakes an analysis of the system and its effects in practice
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 60 (2006),
- http://library.link/vocab/creatorName
-
- Vording, H
- Lubbers, A.O
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- presumptive taxation
- anti-avoidance
- portfolio investment
- tax planning
- savings
- Label
- The Netherlands presumptive income tax on portfolio investment : background, aims and effects
- Label
- The Netherlands presumptive income tax on portfolio investment : background, aims and effects
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-Netherlands-presumptive-income-tax-on/A4a1ZceF5xA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Netherlands-presumptive-income-tax-on/A4a1ZceF5xA/">The Netherlands presumptive income tax on portfolio investment : background, aims and effects</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-Netherlands-presumptive-income-tax-on/A4a1ZceF5xA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-Netherlands-presumptive-income-tax-on/A4a1ZceF5xA/">The Netherlands presumptive income tax on portfolio investment : background, aims and effects</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
