Articles

Dutch chapter to Chambers Global Practice Guides Corporate Tax 2020

Dutch chapter to Chambers Global Practice Guides Corporate Tax 2020

Dutch chapter to Chambers Global Practice Guides Corporate Tax 2020

28.02.2020 NL law

A tax team of Stibbe has contributed the Dutch chapter of Chambers Global Practice Guides Corporate Tax 2020.

This chapter was written by Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk. Besides providing you with an outline of Dutch corporate income taxation, the chapter also pays attention to the impact of ATAD and BEPS on the Dutch corporate income tax landscape, among various other topics.

Contents:

  • Types of Business Entities Commonly Used, Their Residence and Their Basic Tax Treatment
  • Key General Features of the Tax Regime Applicable to Incorporated Businesses
  • Division of Tax Base Between Corporations and Non-corporate Businesses
  • Key Features of Taxation of Inbound Investments
  • Key Features of Taxation of Non-local Corporations
  • Key Features of Taxation of Foreign Income of Local Corporations
  • Anti-Avoidance
  • ATAD
  • BEPS

Read the Dutch chapter to Chambers Global Practice Guides Corporate Tax 2020. 

Team

Related news

03.04.2020 LU law
Bill of law on interest and royalties paid to non-cooperative jurisdictions

Short Reads - The Luxembourg Government proposes to introduce the non-deductibility of interest and royalties expenses of a Luxembourg taxpayer towards collective entities located in a blacklisted jurisdiction. This provision would be added through the amendment of article 168 of the Luxembourg Income Tax Law (LITL) through a bill of law that was introduced by the Government on 30 March.

Read more

02.04.2020 NL law
Stibbe in Amsterdam answers questions from consumers, small business foundations and NGOs about the coronavirus

Inside Stibbe - In a special Q&A (in Dutch), lawyers from our Amsterdam office share their legal expertise and strive to provide answers to questions put to us by consumers, self-employed persons, enterprises large and small, foundations and NGOs as a result of the corona crisis.

Read more

24.03.2020 LU law
DAC 6 introduced under Luxembourg law

Articles - On 21 March 2020, the Luxembourg Parliament voted to approve the law implementing the Council Directive (EU) 2018/822 (commonly known as DAC 6, the “Directive”) which introduces disclosure obligations for intermediaries and taxpayers of certain reportable cross-border arrangements (the “Law”).

Read more

31.03.2020 NL law
How to meet (Dutch) substance requirements during the COVID-19 pandemic?

Short Reads - Measures taken by multiple jurisdictions in an attempt to stop the spread of the corona virus (COVID-19) affect many people and businesses. Organizing and attending physical board meetings in the Netherlands or elsewhere may be challenging in these times and this may affect a company’s (Dutch) tax position. Below we discuss the potential impact of the measures and provide some preliminary practical guidance.

Read more

This website uses cookies. Some of these cookies are essential for the technical functioning of our website and you cannot disable these cookies if you want to read our website. We also use functional cookies to ensure the website functions properly and analytical cookies to personalise content and to analyse our traffic. You can either accept or refuse these functional and analytical cookies.

Privacy – en cookieverklaring