Capital Income Taxation In The Netherlands

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Capital Income Taxation In The Netherlands

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Author : Mr. Alexander D Klemm
language : en
Publisher: International Monetary Fund
Release Date : 2021-05-20

Capital Income Taxation In The Netherlands written by Mr. Alexander D Klemm and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-05-20 with Business & Economics categories.

This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch authorities as well as public statements represent a strong move to address international tax avoidance, but it is too early to be able to detect the impact in the data, and measuring tax avoidance even in the past is fraught with difficulties. Domestically, the unique system, which for many financial assets effectively taxes wealth rather than capital income, leads to inequities and distortions. Owner-occupied housing is strongly tax-favored and in many cases effectively subsidized. Various reforms, not necessarily of a fundamental nature, would improve efficiency and equity.

Taxation In The Netherlands

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Author : Gerrit te Spenke
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2011-01-01

Taxation In The Netherlands written by Gerrit te Spenke and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-01 with Law categories.

The book summarizes the main features of the Netherlands tax system. It provides foreign investors and business people with basic information on the tax implications of their business plans in the Netherlands. The various chapters deal with the General Tax Act, individual income tax, corporate income tax, wage tax, the social security system, dividend withholding tax, VAT, estate tax, gift tax, transfer tax, insurance tax, international and European tax law.

Tax By Design For The Netherlands

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Author : Sijbren Cnossen
language : en
Publisher: Oxford University Press
Release Date : 2022

Tax By Design For The Netherlands written by Sijbren Cnossen and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with Business & Economics categories.

"This book is the product of the first Cnossen Forum-Tax by design for the Netherlands that was held on 23-24 May 2019."--Page v.

The Netherlands In International Tax Planning

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Author : Johann Müller (podatki)
language : en
Publisher: IBFD
Release Date : 2007

The Netherlands In International Tax Planning written by Johann Müller (podatki) and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business enterprises, Foreign categories.

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, 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; participation exemption and Dutch interest limitation rules; royalty and interest income box, 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 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.

Tax Arbitrage In The Netherlands

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Author : Bert Johan Brys
language : en
Publisher: Rozenberg Publishers
Release Date : 2005

Tax Arbitrage In The Netherlands written by Bert Johan Brys and has been published by Rozenberg Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Capital levy categories.

Kingdom Of The Netherlands

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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2001-07-06

Kingdom Of The Netherlands written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-07-06 with Business & Economics categories.

Compared with its U.S. and U.K. counterparts, the Labor Tax Credit (LTC) is likely to have more limited effects on incentives for primary-earners to enter the labor force, because of the smaller size of the credit. Any significant increase in the LTC to strengthen its effect on the still large poverty trap in the Netherlands is likely to be extremely expensive. Given the easy availability of part-time employment and the high marginal tax rates, the reduction in hours worked could be substantial in the Netherlands.

The Optimal Taxation Of Interest Income

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Author : Jacqueline C. Hess-Ingrassia
language : en
Publisher: Cornell University Press
Release Date : 1995

The Optimal Taxation Of Interest Income written by Jacqueline C. Hess-Ingrassia and has been published by Cornell University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business & Economics categories.

Kingdom Of The Netherlands Sint Maarten Technical Assistance Report Sustainable Tax Reforms

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Author : International Monetary
language : en
Publisher: International Monetary Fund
Release Date : 2021-10-19

Kingdom Of The Netherlands Sint Maarten Technical Assistance Report Sustainable Tax Reforms written by International Monetary and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-10-19 with Business & Economics categories.

Sint Maarten’s economy has been hit hard over the last 4 years. In 2017, two major hurricanes struck the island causing significant damage. While reconstruction was largely financed by insurance proceeds and grants from The Netherlands, economic recovery from the hurricane damage was slow and in early 2020 the coronavirus pandemic shut down most of Sint Maarten’s tourism sector. As a result, fiscal revenue declined by 15 percent since 2016; payroll tax revenue declined by only 4.5 percent, whereas the turnover tax revenue declined by 23 percent. Since April 2020, The Netherlands has provided immediate financial support to cushion the economic shock of the pandemic. In December 2020, Sint Maarten concluded an agreement with The Netherlands to receive more substantial financial support for recovery and ensuring long-term fiscal sustainability. In return, the authorities committed to make structural changes to their tax system, making it more growth-friendly and equitable, while optimizing and ensuring its revenue mobilization capacity.

Capital Gains Taxation

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Author : Michael Littlewood
language : en
Publisher: Edward Elgar Publishing
Release Date : 2017-08-25

Capital Gains Taxation written by Michael Littlewood and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-25 with Law categories.

Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.

Kingdom Of The Netherlands Netherlands

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Author : International Monetary Fund. European Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2017-04-03

Kingdom Of The Netherlands Netherlands written by International Monetary Fund. European Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-03 with Business & Economics categories.

Kingdom of the Netherlands-Netherlands: Selected Issues