Tax by Design for the Netherlands

Tax by Design for the Netherlands PDF Author: Sijbren Cnossen
Publisher: Oxford University Press
ISBN: 0192855247
Category : Business & Economics
Languages : en
Pages : 450

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Book Description
"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.

Tax by Design for the Netherlands

Tax by Design for the Netherlands PDF Author: Sijbren Cnossen
Publisher: Oxford University Press
ISBN: 0192855247
Category : Business & Economics
Languages : en
Pages : 450

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Book Description
"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.

Tax by Design for the Netherlands

Tax by Design for the Netherlands PDF Author: Sijbren Cnossen
Publisher:
ISBN: 9780192667472
Category :
Languages : en
Pages :

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Book Description


Taxation in the Netherlands

Taxation in the Netherlands PDF Author: Gerrit te Spenke
Publisher: Kluwer Law International B.V.
ISBN: 9041131671
Category : Law
Languages : en
Pages : 162

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Book Description
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.

Kingdom of the Netherlands–The Netherlands

Kingdom of the Netherlands–The Netherlands PDF Author: International Monetary Fund. European Dept.
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 21

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Book Description
Kingdom of the Netherlands–The Netherlands: Selected Issues

The Netherlands in International Tax Planning

The Netherlands in International Tax Planning PDF Author: Johann Müller (podatki)
Publisher: IBFD
ISBN: 9087220243
Category : Business enterprises, Foreign
Languages : en
Pages : 417

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Book Description
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.

Tax Compliance by Design Achieving Improved SME Tax Compliance by Adopting a System Perspective

Tax Compliance by Design Achieving Improved SME Tax Compliance by Adopting a System Perspective PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264223215
Category :
Languages : en
Pages : 64

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Book Description
This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.

The Ideologies of Taxation

The Ideologies of Taxation PDF Author: Louis Eisenstein
Publisher: Harvard University Press
ISBN: 0674046110
Category : Business & Economics
Languages : en
Pages : 241

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Book Description
Originally published in 1961, The Ideologies of Taxation is a classic of taxationÑa long-unavailable volume that remains uniquely applicable today. Louis Eisenstein starts from the idea that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. Because few people are convinced by appeals to self-interest, factions must give reasons, which are skillfully elaborated into systems of belief or ideologies. EisensteinÕs aim is to examine (and debunk) three major ideologies used to justify various reforms of the tax system. The ideology of ability holds that taxes should be apportioned based on ability to pay and that this is properly measured by income or wealth. The ideology of deterrents is concerned with high taxes on private enterpriseÑlow and flat taxes are desired lest the wealthy reduce their work efforts and savings. The ideology of equity is focused on equal treatment of similarly situated individuals. Eisenstein shows, with sharp wit and an instinct for the jugular, how each of these ideologies is plagued with contradictions, incompleteness, and, in some cases, self-serving claims.

Taxation in the Netherlands

Taxation in the Netherlands PDF Author: Gerrit te Spenke
Publisher: Kluwer Law & Taxation Publishers
ISBN: 9789065440839
Category : Business & Economics
Languages : en
Pages : 135

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Book Description


Tax Design and Administration in a Post-BEPS Era

Tax Design and Administration in a Post-BEPS Era PDF Author: Kerrie Sadiq
Publisher:
ISBN: 9781906201487
Category : Business & Economics
Languages : en
Pages : 356

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Book Description
In 2015 the OECD released its roadmap to address Base Erosion and Profit Shifting - the largest reform of international tax the world has seen in a century. This volume is a comprehensive stock-take of the BEPS implementation that looks beyond a mere checklist of action or non-action to explore the experiences of 18 different jurisdictions.

Taxation in the Netherlands

Taxation in the Netherlands PDF Author: Gerrit te Spenke
Publisher: Kluwer Law International
ISBN: 9789065448712
Category : Business & Economics
Languages : en
Pages : 179

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Book Description
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.