|
Pages: 416
Published: January 2008
ISBN: 978-90-8722-024-2
Prices include airmail delivery to anywhere in the world.
Special Offer
Order 2 books from the International Tax Planning series and receive a 20% discount. Order 3 or more books and receive a 30% discount. The discount will not show immediately on your order, but will be applied to the invoice.
Not available in combination with any other discounts.
(Second Revised Edition)
Summary This second edition of The Netherlands in International Tax Planning has been necessitated by the substantial amendments introduced to the Dutch corporate income tax system per 1 January 2007. These changes include a considerable revision of the participation exemption and several changes to Dutch interest limitation rules. In addition, a 10% royalty income box has been introduced and a 5% interest income box proposed; the interest income box still needs the blessing of the European Union. Dutch capital duty was already abolished per 1 January 2006. This book discusses current law only. Similar to the first edition, the book provides a practical guide on dealing with the Dutch taxation of businesses investing into, via (conduit structures), or from the Netherlands. The book focuses on corporate income tax and dividend tax as well as on other issues typical of an international environment. Where relevant, the link between Dutch law and European law on direct taxation is also mentioned. Several examples of practical structures and calculations are given in order to enhance the reader’s understanding. |
 |
- An introduction to Dutch domestic law, including both corporate and personal income tax, dividend withholding tax, 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.
- Recent changes to Dutch participation exemption, abolishment of capital duty, abolishment of hybrid loan legislation, changes to Dutch interest limitation rules are highlighted.
- 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.
Johann Müller works as in-house counsel in international taxation for the A.P. Moller-Maersk group. Prior to this he worked at various large Dutch tax firms, both in the Netherlands and abroad, specializing in international taxation with a focus on mergers and acquisitions, international reorganizations and cross-border leasing. Mr Müller is an active teacher and has spoken regularly at international tax conferences.
- Belgium in International Tax Planning 2nd Edition
by Patrick A.A. Vanhaute - Denmark in International Tax Planning
by Nikolaj Bjørnholm and Anders Oreby Hansen - Hungary in International Tax Planning
by Daniel Deak - Ireland in International Tax Planning 2nd Edition
by Charles Haccius - Luxembourg in International Tax Planning 2nd Edition
by Philip J. Warner and Marc Schmitz - Switzerland in International Tax Law 3rd Edition
by Xavier Oberson and Howard R. Hull
Fundamentals of International Tax Planning [book] Authors: Chris J. Finnerty; Paulus Merks; Mario Petriccione; Raffaele Russo
International Tax Policy and Double Tax Treaties [book]
Author: Kevin Holmes
European Taxation Database [online] is a complete database of tax information, practice and analysis.
European Tax Handbook [book] Editor: Juhani Kesti
Global Tax Explorer [online] seamlessly links the world’s most extensive and accurate source of tax treaties with global tax surveys, a daily tax news service, tax treaty case law, an extensive glossary and an online tax calculation tool.
View the newsletter archive.
Tel.: +31-20-554 0176
Fax: +31-20-622 8658
E-mail: Customer Service
North and Latin American clients:
Tel.: +1-703-442 7757
Fax: +1-703-442 7758
E-mail: IBFD USA
