Taxation In The Netherlands
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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.
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.
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 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.
Taxation In The Netherlands
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Author : Gerrit te Spenke
language : en
Publisher: Kluwer Law International
Release Date : 1995
Taxation In The Netherlands written by Gerrit te Spenke and has been published by Kluwer Law International this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business & Economics categories.
This unique book summarizes the main features of The Netherlands tax system. Although the author has tried to give a general overview, the main purpose of the book is to provide foreign investors and business people with basic information on the tax implications of their business plans in the Netherlands. The book deals with the most important aspects of income and corporate income tax. Special attention is paid to the participation exemption applicable under this latter tax. The author also looks at two other taxes almost every investor will be confronted with, such as: taxation upon death property transfer tax the taxation of non-residents The Netherlands tax treaties Taxation in The Netherlands is an indispensable reference tool for company executives, foreign tax consultants, accountants, legal advisers, and students of tax law.
Taxation In The Netherlands
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Author : Netherlands. Ministerie van Financiën
language : en
Publisher:
Release Date : 1993
Taxation In The Netherlands written by Netherlands. Ministerie van Financiën and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Taxation categories.
Corporate Taxation In The Netherlands Antilles
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Author : F. Damian Leo
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-06-29
Corporate Taxation In The Netherlands Antilles written by F. Damian Leo and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-29 with Law categories.
Corporate income taxation in the Netherlands Antilles is embodied in a law of a total of 57 articles, i.e. Articles" 1 to 54 and Articles 8A, 9A and 14A. The law is divided into nine chapters. Chapter I (Articles 1 to 16) contains the substantive portion of the law and Chapters II to IX are the procedural articles, the penal sanctions, transistory and effectivity provisions. Articles 8A, 9A, 14 and 14A are the Articles which substantially regulate the taxation of off-shore or non-resident companies. It should be noted however, that all the other articles of the law together with additional legislation, e.g. Guaranty Law of 1969, (exept when specifically excluded) are likewise applicable to off-shore com panies. Thus, rules on allowable and allocable deductions, loss carry forward, assessment and collection are identical for both off-shore and on-shore companies. It is a tribute to the legislators who drafted and enacted the present law and the officials who execute it that two totally divergent taxation regimes work in acceptable harmony. History and Background Prior to the introduction of the law on corporate income taxation in 1940, there existed one law on personal income and on profits of entities, regulated in the Income Tax law of 1906.
Taxation In The Netherlands
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Author : Gerrit te Spenke
language : en
Publisher: Kluwer Law & Taxation Publishers
Release Date : 1985-01-01
Taxation In The Netherlands written by Gerrit te Spenke and has been published by Kluwer Law & Taxation Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985-01-01 with Business & Economics categories.
The Improper Use Of Tax Treaties With Particular Reference To The Netherlands And The United States
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Author : Stef Weeghel
language : en
Publisher: Kluwer Law International B.V.
Release Date : 1998-03-27
The Improper Use Of Tax Treaties With Particular Reference To The Netherlands And The United States written by Stef Weeghel 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 1998-03-27 with Business & Economics categories.
"With particular reference to the Netherlands and the United States."--T.p.
Kingdom Of The Netherlands Netherlands
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Author : International Monetary Fund. European Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2016-02-11
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 2016-02-11 with Business & Economics categories.
This paper aims to contribute to the discussion by sketching ways in which the taxation equity-efficiency frontier could be shifted outward in the Netherlands. In a nutshell, we argue that significant efficiency gains could be achieved by shifting the tax burden away from labor, and toward consumption and capital—especially housing. The detrimental impact of the tax-benefit system on labor supply—in particular by mothers—and the insufficient and distortionary use of the value-added tax (VAT) as a revenue-collection mechanism is also highlighted in the paper. This paper also reviews the main features of the Dutch tax system and sketches the contours of a hypothetical tax reform.