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Grandfathering rules will be implemented for the reduction of the maximum duration of the 30% ruling from 8 to 5 years. The grandfathering rules will apply to employees currently working under a 30%-ruling. State ...
The maximum applicable period for the 30% allowance facility (also called the 30% ruling) will be limited to 5 years as from January 1, 2019 in the Netherlands.
Willem Bongaerts and Rik van de Meerendonk highlight three changes to keep in mind after amendments to the Dutch dividend withholding tax Act.
The Dutch government released, on September 19, 2017, the Dutch Budget, which includes proposals for amendments to the Dutch tax laws, i.e. the 2018 Dutch tax plan. In the upcoming months the proposed amendments ...
Elimination of different treatment of Dutch Cooperatives and expansion of Dutch domestic dividend withholding tax exemption
On 21 June at midnight, the Ministers of Finance of the Member States to the European Union (EU) reached an agreement on the Anti-Tax-Avoidance Directive (ATA Directive or the Directive).
For the past decades both Mauritius and Singapore were used as the tax efficient jurisdictions for structuring investments into India, both by multinationals and (private equity) funds. Today, approximately a third ...
The Dutch Ministry of Finance requested a study on the effects of the Dutch innovation box, which provides for an effective corporate income tax rate of only 5 percent on the profits from self-produced, qualifying ...
The tax world is changing, that is for sure. In this decade, many of the tax structures and concepts we used to work on for many years, will change. Also for our clients that are using a commissionaire-structure ...
Euroopan Komissio julkaisi 28. tammikuuta 2016 veronkiertämistä koskevan toimenpideohjeistuksen (Anti Tax Avoidance Package). Toimenpideohjeistus sisältää konkreettisia suosituksia kansainvälisen veropaon ja ...
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