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.
- Types of Business Entities, Their Residence and 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
- Audit Cycles
Read the Dutch chapter to Chambers Global Practice Guides Corporate Tax 2021.