Foreign Exchange Results and the Credit for Foreign Withholding Taxes

Journal
Kok, R.
Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2011 (Volume 13), No. 5
FormatPDF
EUR
40
| USD
45 (VAT excl.)

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.