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Netherlands - Netherlands Bank Tax Introduced

Country:
Netherlands
Author:
P. Kavelaars
Issue:
European Taxation, 2012 (Volume 52), No 8
Published:
10 July 2012
This note examines a bill presented to the Dutch House of Representatives in December 2011 to implement a bank tax. The tax will exclusively affect financial institutions with a banking licence and is modelled after the UK bank tax. With this tax, the Netherlands has chosen a direction other than that proposed by the European Commission, i.e. implementation of a financial transaction tax.
 
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