Capital Income Taxation In The Netherlands

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Capital Income Taxation in the Netherlands

Author : Mr. Alexander D Klemm
Publisher : International Monetary Fund
ISBN 13 : 1513573446
Total Pages : 41 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Capital Income Taxation in the Netherlands by : Mr. Alexander D Klemm

Download or read book Capital Income Taxation in the Netherlands written by Mr. Alexander D Klemm and published by International Monetary Fund. This book was released on 2021-05-20 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch authorities as well as public statements represent a strong move to address international tax avoidance, but it is too early to be able to detect the impact in the data, and measuring tax avoidance even in the past is fraught with difficulties. Domestically, the unique system, which for many financial assets effectively taxes wealth rather than capital income, leads to inequities and distortions. Owner-occupied housing is strongly tax-favored and in many cases effectively subsidized. Various reforms, not necessarily of a fundamental nature, would improve efficiency and equity.

Taxation in the Netherlands

Author : Gerrit te Spenke
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041131671
Total Pages : 162 pages
Book Rating : 4.0/5 (411 download)

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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 and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 162 pages. 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.

Tax by Design for the Netherlands

Author : Sijbren Cnossen
Publisher : Oxford University Press
ISBN 13 : 0192855247
Total Pages : 450 pages
Book Rating : 4.1/5 (928 download)

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Book Synopsis Tax by Design for the Netherlands by : Sijbren Cnossen

Download or read book Tax by Design for the Netherlands written by Sijbren Cnossen and published by Oxford University Press. This book was released on 2022 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book is the product of the first Cnossen Forum-Tax by design for the Netherlands that was held on 23-24 May 2019."--Page v.

The Netherlands in International Tax Planning

Author : Johann Müller (podatki)
Publisher : IBFD
ISBN 13 : 9087220243
Total Pages : 417 pages
Book Rating : 4.0/5 (872 download)

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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) and published by IBFD. This book was released on 2007 with total page 417 pages. 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.

Kingdom of the Netherlands—Sint Maarten: Technical Assistance Report—Sustainable Tax Reforms

Author : International Monetary
Publisher : International Monetary Fund
ISBN 13 : 161635111X
Total Pages : 32 pages
Book Rating : 4.6/5 (163 download)

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Book Synopsis Kingdom of the Netherlands—Sint Maarten: Technical Assistance Report—Sustainable Tax Reforms by : International Monetary

Download or read book Kingdom of the Netherlands—Sint Maarten: Technical Assistance Report—Sustainable Tax Reforms written by International Monetary and published by International Monetary Fund. This book was released on 2021-10-19 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sint Maarten’s economy has been hit hard over the last 4 years. In 2017, two major hurricanes struck the island causing significant damage. While reconstruction was largely financed by insurance proceeds and grants from The Netherlands, economic recovery from the hurricane damage was slow and in early 2020 the coronavirus pandemic shut down most of Sint Maarten’s tourism sector. As a result, fiscal revenue declined by 15 percent since 2016; payroll tax revenue declined by only 4.5 percent, whereas the turnover tax revenue declined by 23 percent. Since April 2020, The Netherlands has provided immediate financial support to cushion the economic shock of the pandemic. In December 2020, Sint Maarten concluded an agreement with The Netherlands to receive more substantial financial support for recovery and ensuring long-term fiscal sustainability. In return, the authorities committed to make structural changes to their tax system, making it more growth-friendly and equitable, while optimizing and ensuring its revenue mobilization capacity.

Netherlands

Author :
Publisher :
ISBN 13 :
Total Pages : 82 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Netherlands by :

Download or read book Netherlands written by and published by . This book was released on 1988 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Taxation in the Netherlands Antilles

Author : F. Damian Leo
Publisher : Springer Science & Business Media
ISBN 13 : 9401743673
Total Pages : 113 pages
Book Rating : 4.4/5 (17 download)

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Book Synopsis Corporate Taxation in the Netherlands Antilles by : F. Damian Leo

Download or read book Corporate Taxation in the Netherlands Antilles written by F. Damian Leo and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate income taxation in the Netherlands Antilles is embodied in a law of a total of 57 articles, i.e. Articles" 1 to 54 and Articles 8A, 9A and 14A. The law is divided into nine chapters. Chapter I (Articles 1 to 16) contains the substantive portion of the law and Chapters II to IX are the procedural articles, the penal sanctions, transistory and effectivity provisions. Articles 8A, 9A, 14 and 14A are the Articles which substantially regulate the taxation of off-shore or non-resident companies. It should be noted however, that all the other articles of the law together with additional legislation, e.g. Guaranty Law of 1969, (exept when specifically excluded) are likewise applicable to off-shore com panies. Thus, rules on allowable and allocable deductions, loss carry forward, assessment and collection are identical for both off-shore and on-shore companies. It is a tribute to the legislators who drafted and enacted the present law and the officials who execute it that two totally divergent taxation regimes work in acceptable harmony. History and Background Prior to the introduction of the law on corporate income taxation in 1940, there existed one law on personal income and on profits of entities, regulated in the Income Tax law of 1906.

The Optimal Taxation of Interest Income

Author : Jacqueline C. Hess-Ingrassia
Publisher : Cornell University Press
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The Optimal Taxation of Interest Income by : Jacqueline C. Hess-Ingrassia

Download or read book The Optimal Taxation of Interest Income written by Jacqueline C. Hess-Ingrassia and published by Cornell University Press. This book was released on 1995 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Kingdom of the Netherlands

Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1451829477
Total Pages : 12 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis Kingdom of the Netherlands by : International Monetary Fund

Download or read book Kingdom of the Netherlands written by International Monetary Fund and published by International Monetary Fund. This book was released on 2001-07-06 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compared with its U.S. and U.K. counterparts, the Labor Tax Credit (LTC) is likely to have more limited effects on incentives for primary-earners to enter the labor force, because of the smaller size of the credit. Any significant increase in the LTC to strengthen its effect on the still large poverty trap in the Netherlands is likely to be extremely expensive. Given the easy availability of part-time employment and the high marginal tax rates, the reduction in hours worked could be substantial in the Netherlands.

Tax Arbitrage in the Netherlands

Author : Bert Johan Brys
Publisher : Rozenberg Publishers
ISBN 13 : 9051709986
Total Pages : 138 pages
Book Rating : 4.0/5 (517 download)

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Book Synopsis Tax Arbitrage in the Netherlands by : Bert Johan Brys

Download or read book Tax Arbitrage in the Netherlands written by Bert Johan Brys and published by Rozenberg Publishers. This book was released on 2005 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Capital Gains Taxation

Author : Michael Littlewood
Publisher : Edward Elgar Publishing
ISBN 13 : 1784716022
Total Pages : 449 pages
Book Rating : 4.7/5 (847 download)

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Book Synopsis Capital Gains Taxation by : Michael Littlewood

Download or read book Capital Gains Taxation written by Michael Littlewood and published by Edward Elgar Publishing. This book was released on 2017-08-25 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.

Taxation in the Netherlands

Author : Gerrit te Spenke
Publisher : Kluwer Law International
ISBN 13 : 9789065448712
Total Pages : 179 pages
Book Rating : 4.4/5 (487 download)

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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 and published by Kluwer Law International. This book was released on 1995 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique book summarizes the main features of The Netherlands tax system. Although the author has tried to give a general overview, the main purpose of the book is to provide foreign investors and business people with basic information on the tax implications of their business plans in the Netherlands. The book deals with the most important aspects of income and corporate income tax. Special attention is paid to the participation exemption applicable under this latter tax. The author also looks at two other taxes almost every investor will be confronted with, such as: taxation upon death property transfer tax the taxation of non-residents The Netherlands tax treaties Taxation in The Netherlands is an indispensable reference tool for company executives, foreign tax consultants, accountants, legal advisers, and students of tax law.

Taxation in the Netherlands Antilles

Author : Algemene Bank Nederland
Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Taxation in the Netherlands Antilles by : Algemene Bank Nederland

Download or read book Taxation in the Netherlands Antilles written by Algemene Bank Nederland and published by . This book was released on 1972 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Combining Dutch Presumptive Capital Income Tax and US Qualified Intermediaries to Set Forth a New System of International Saving Taxation

Download Combining Dutch Presumptive Capital Income Tax and US Qualified Intermediaries to Set Forth a New System of International Saving Taxation PDF Online Free

Author : Marcel Gérard
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (18 download)

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Book Synopsis Combining Dutch Presumptive Capital Income Tax and US Qualified Intermediaries to Set Forth a New System of International Saving Taxation by : Marcel Gérard

Download or read book Combining Dutch Presumptive Capital Income Tax and US Qualified Intermediaries to Set Forth a New System of International Saving Taxation written by Marcel Gérard and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264029508
Total Pages : 173 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches by : OECD

Download or read book OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches written by OECD and published by OECD Publishing. This book was released on 2006-11-24 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

The Taxation of Financial Assets

Author : Mr.John R. King
Publisher : International Monetary Fund
ISBN 13 : 1451846517
Total Pages : 32 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis The Taxation of Financial Assets by : Mr.John R. King

Download or read book The Taxation of Financial Assets written by Mr.John R. King and published by International Monetary Fund. This book was released on 1995-05-01 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes affect the degree and efficiency of financial intermediation in many different ways. This paper summarizes the main tax provisions in OECD countries that affect the overall “tax wedge” between pre-tax returns on investments, and the post-tax yield on the savings that finance them. This tax wedge is shown to vary widely, in individual countries, according to the different ways in which savings are channeled through financial markets. The paper then discusses alternative criteria for assessing tax regimes for financial assets, and summarizes recent trends in OECD countries.

Taxing German-Dutch Cross-Border Activities

Author : Bert Alink
Publisher : Institut für Finanz- und Steuerrecht, Universität Osnabrück
ISBN 13 : 3981489470
Total Pages : 586 pages
Book Rating : 4.9/5 (814 download)

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Book Synopsis Taxing German-Dutch Cross-Border Activities by : Bert Alink

Download or read book Taxing German-Dutch Cross-Border Activities written by Bert Alink and published by Institut für Finanz- und Steuerrecht, Universität Osnabrück. This book was released on 2015-02-04 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cross-border economic activity is gaining more and more importance. This is especially true for the border region between Germany and the Netherlands. The GD Tax Centre was founded to research on the taxation of such activities in 2012. The GD Tax Centre brought together renowned scientists and a significant number of emerging young talents from both sides of the border over a period of three years. This anthology represents some of the research results of the GD Tax Centre. Further research results have been made public via events, presentations or academic publications and a variety of other ways. It consists of many different articles, which mainly discuss topics of cross-border business activities and compare the tax treatment in Germany and the Netherlands. An enormous part of this book focuses on the new German-Dutch tax treaty, which hopefully will enter into force in January 2016. Additionally some articles concern a more general or even a more specific research question. This project was kindly supported by: University of Osnabrück, Tilburg University, University of Münster, PwC, Hartmann & Kiwit, De Kok, Provincie Gelderland, Provincie Overijssel, Euregio, Niedersächsisches Ministerium für Wirtschaft, Arbeit und Verkehr, Ministerium für Wirtschaft, Energie, Bauen, Wohnen und Verkehr des Landes Nordrhein-Westfalen, Interreg Deutschland-Nederland, European Regional Development Fund.