The Netherlands in International Tax Planning

This second edition of The Netherlands in International Tax Planning has been necessitated by the substantial amendments introduced to the Dutch corporate income tax system per 1 January 2007. These changes include a considerable revision of the participation exemption and several changes to Dutch interest limitation rules. In addition, a 10% royalty income box has been introduced and a 5% interest income box proposed; the interest income box still needs the blessing of the European Union. Dutch capital duty was already abolished per 1 January 2006. This book discusses current law only. Similar to the first edition, the book provides a practical guide on dealing with the Dutch taxation of businesses investing into, via (conduit structures), or from the Netherlands. The book focuses on corporate income tax and dividend tax as well as on other issues typical of an international environment. Where relevant, the link between Dutch law and European law on direct taxation is also mentioned. Several examples of practical structures and calculations are given in order to enhance the reader’s understanding. The second edition of The Netherlands in International Tax Planning is an indispensable tool for corporate foreign investors, international tax practitioners, tax advisers and lawyers involved in cross-border transactions to or from the Netherlands. It is a valuable reference work for academics and all those interested in gaining a better understanding of the Dutch tax legislation.