Netherlands - Netherlands Budget Plan 2019: International Tax Update – December 2018
- M. Rasenberg; E.J. Spoelder
- Derivatives & Financial Instruments, 2019 (Volume 21), No 1
- 29 January 2019
The last quarter of 2018 has seen tremendous developments in Dutch international tax rules, including a (withdrawn) proposal to abolish the dividend withholding tax, further relaxations, the announced introduction of a new withholding tax on interest and royalties and new policies and procedures in the Dutch tax ruling practice. This article focuses on the recent changes in the Dutch withholding tax rules and tax ruling policy and procedures.