New Netherlands corporate income tax provisions for 2007

• Autores: Sylvia Dikmans
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 4, 2007, págs. 158-167
• Idioma: inglés
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• Resumen

  • The author considers the most important changes to the Netherlands Corporate Income Tax Act that have been introduced by the Act "Working on Profit", including the reduction in the corporate income tax rate to primarily 25.5%, the introduction of "royalty" and "interest" boxes, and the amendments to the participation exemption regime. In conclusion, the changes to the Netherlands dividend withholding tax regime are outlined.