Netherlands - Plugging the Bosal Gap: The Story of Good and Bad Participations
- S. Faber
- International Transfer Pricing Journal, 2012 (Volume 19), No 6
- 9 November 2012
After years of debate among tax practitioners and among politicians, the Dutch caretaker government led by Prime Minister Mark Rutte managed to settle the Bosal issue by rushing a tax bill through parliament in the space of five weeks, well in time before the general elections of September 2012. This article briefly sketches the history of the Bosal gap and sets out the key features of the new law.