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The Netherlands in International Tax Planning

2007 Business enterprises, Foreign
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Release : 2007
Genre : Business enterprises, Foreign
Kind : eBook
Book Rating : 243/5 ( reviews)

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Book Synopsis The Netherlands in International Tax Planning by : Johann Müller (podatki)

Download or read book The Netherlands in International Tax Planning written by Johann Müller (podatki). This book was released on 2007. Available in PDF, EPUB and Kindle. Book excerpt: This book provides international tax professionals with a practical guide on dealing with the Dutch taxation of business investments into the Netherlands, via the Netherlands (conduit structures), or from the Netherlands. The book focuses on corporate income tax, dividend tax and capital duty, as well as other issues typical of an international environment (participation exemption, the current state of the ruling practice, financing). The contents include: introduction to Dutch domestic law, including both corporate and personal income tax, dividend withholding tax, VAT, real estate transfer tax; an in-depth analysis of the Dutch corporate income tax system including financing a taxpayer, tax consolidation, holding companies and participation exemption, corporate reorganizations, financing companies, transfer pricing, loss compensation, inbound investments and anti-abuse legislation; participation exemption and Dutch interest limitation rules; royalty and interest income box, an overview of Dutch international law examining treaties, the tax agreement for the Kingdom of the Netherlands, the unilateral decree for the prevention of double taxation and EU law; a description of Dutch dividend tax including EU entities and dividend tax credit; an overview of the exchange of information including national law, the ruling practice, treaties and EU law; a description of the personal income tax, including 30% cost allowance and employee stock option plans.

Taxation in the Netherlands

2011-01-01 Law
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Release : 2011-01-01
Genre : Law
Kind : eBook
Book Rating : 671/5 ( reviews)

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Book Synopsis Taxation in the Netherlands by : Gerrit te Spenke

Download or read book Taxation in the Netherlands written by Gerrit te Spenke. This book was released on 2011-01-01. Available in PDF, EPUB and Kindle. Book excerpt: The book summarizes the main features of the Netherlands tax system. It provides foreign investors and business people with basic information on the tax implications of their business plans in the Netherlands. The various chapters deal with the General Tax Act, individual income tax, corporate income tax, wage tax, the social security system, dividend withholding tax, VAT, estate tax, gift tax, transfer tax, insurance tax, international and European tax law.

International Tax Planning and Prevention of Abuse

2008 Corporations
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Release : 2008
Genre : Corporations
Kind : eBook
Book Rating : 359/5 ( reviews)

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Book Synopsis International Tax Planning and Prevention of Abuse by : Luc De Broe

Download or read book International Tax Planning and Prevention of Abuse written by Luc De Broe. This book was released on 2008. Available in PDF, EPUB and Kindle. Book excerpt: This study considers how tax authorities attempt to strike down international tax avoidance structures, in particular those involving the use of conduit and base companies set up by third-country residents for purposes of "treaty shopping" and "EC-Directive shopping". The book focuses on the interaction between provisions and judicially developed doctrines of domestic tax law preventing international tax avoidance on the one hand, and norms of international law, in particular tax treaties and rules of Community law, on the other. It also considers treaty-based anti-avoidance measures such as the "beneficial ownership" requirement and "limitation on benefits" provisions. This part of the study compares and analyses the case law of Australia, Austria, Belgium, Canada, the Czech Republic, Finland, France, Germany, India, the Netherlands, Switzerland, the United Kingdom, and the United States.

How The Netherlands Became a Tax Haven for Multinationals

2019
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Release : 2019
Genre :
Kind : eBook
Book Rating : /5 ( reviews)

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Book Synopsis How The Netherlands Became a Tax Haven for Multinationals by : Jan Vleggeert

Download or read book How The Netherlands Became a Tax Haven for Multinationals written by Jan Vleggeert. This book was released on 2019. Available in PDF, EPUB and Kindle. Book excerpt: The Netherlands tax environment for multinational foreign directive investment (FDI) has been characterized as 'a tax haven' or, perhaps more accurately, as a 'conduit financial centre'. Anyway, with a share of 25% in the worldwide market for tax-driven FDI diversion, the Dutch tax planning industry has become a prominent target of recent OECD and EU anti-avoidance measures. Adaptations in many of the relevant Dutch tax rules are by now under way.The paper aims at the interactions between (a) the making of the relevant tax environment and (b) the rise of a specialized industry for FDI tax planning over the last century. The basic mechanism will be shown to be simple. A century ago, Dutch rules for taxation of cross-border FDI started to develop from a consistent view: FDI should not be hindered by tax borders. This served the interests of a small open economy hosting many internationally successful enterprises. A specialized tax planning industry only emerged in the second half of the 20th century as a by-product of international tax policies aimed at substantial business interests. But as this industry grew, its role in shaping and re-shaping the relevant rules increased. Only very recently, this role has begun to decline due to both international policy pressure and national public opinion.Issues to be discussed from this perspective include the development of Dutch tax treaty policy, the Dutch position in international tax coordination processes, and the development of relevant rules in Dutch tax law, starting with the first Dutch income tax law (1893/4) and with a focus on post-1945 developments.

International Tax Planning

1995-05-19 Business & Economics
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Release : 1995-05-19
Genre : Business & Economics
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Book Synopsis International Tax Planning by : Dennis Campbell

Download or read book International Tax Planning written by Dennis Campbell. This book was released on 1995-05-19. Available in PDF, EPUB and Kindle. Book excerpt: The authors of International Tax Planning are tax specialists representing both high-tax and low-tax jurisdictions. They address tax issues that impact business enterprises as well as individuals, presenting a sampling of issues, each addressed by a commentator whose practice deals directly with such matters on a regular basis. Countries covered are: Austria France Germany Gibraltar Italy, Liechtenstein Spain Switzerland the Netherlands Netherlands Antilles U.S.A The reader will find a wealth of useful information, not only on the complexity of international taxation, but also its potential for the resolution of conflicts and the mitigation of unfair tax burdens through amortization and international cooperation.

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