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Netherlands - New Approvals for Tax Credits: Bought Interest and Timing Mismatches

J.B. Van Deelen; D.J.R. Nijssen
Derivatives & Financial Instruments, 2009 (Volume 11), No 6
16 November 2009
The authors consider two beneficial approvals included in the 18 July 2008 Decree issued by the State Secretary of Finance with regard to the credit for foreign withholding taxes. The first regards securities that are bought and/or sold for a price including a compensation for accrued interest, while the second applies to situations in which the Netherlands and the foreign country tax income at different moments in time, and that timing mismatch endangers a taxpayer’s entitlement to a Dutch tax credit.
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