Netherlands - Foreign Exchange Results and the Credit for Foreign Withholding Taxes
- R. Kok
- Derivatives & Financial Instruments, 2011 (Volume 13), No 5
- 29 September 2011
On 17 June 2011 the Dutch Supreme Court issued a ruling concerning whether foreign exchange results must be taken into account in calculating the credit for foreign withholding taxes. This article considers the Court's ruling and seeks an answer for issues that remain unresolved.