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Brexit: Potential tax consequences

Brexit: Potential tax consequences

Brexit: Potential tax consequences

11.07.2016 EU law

On 23 June  2016,  the majority of the voters in the United Kingdom opted to leave the EU ("Brexit"). 

On 23 June  2016,  the majority of the voters in the United Kingdom opted to leave the EU ("Brexit"). This is a landmark event as no nation has ever left the EU. In this Tax Alert we will briefly discuss certain possible tax consequences of the Brexit. In view of the many variables involved, however, this Tax Alert may often only offer speculation on possible outcomes.

To read more about Stibbe's Brexit team and other newsletters about the Brexit consequences, please click here. 

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03.07.2018 NL law
Abolishment of tax deductibility of coupon payments on AT-1 capital instruments announced per 1 January 2019

Short Reads - On Friday 29 June 2018, the Dutch government made public its intention to abolish article 29a Dutch corporate income tax act ('DCITA'), per 1 January 2019. As a result of the abolishment of this provision, coupon payments on so-called additional-tier 1 ('AT-1') capital instruments made by banks and insurance companies will no longer be tax deductible. The amendment of the DCITA, which is aimed to be included in the tax package for 2019, will apply to coupon payments made after 1 January 2019, irrespective whether it concerns new or already existing AT-1 instruments.  

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