Netherlands - Whether or Not Interest Income Should Fall under the Scope of the Tonnage Tax Regime
- D.E. van Sprundel; K. Dans
- European Taxation, 2011 (Volume 51), No 12
- 1 November 2011
This article provides an overview and analysis of the Netherlands treatment of interest income under the Dutch tonnage tax regime, followed by a comparison of the tonnage tax regimes currently in force in other European jurisdictions. The article concludes that, while the Dutch tonnage tax regime provides an excellent tax incentive, its treatment of interest income is not competitive.