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| Author: | Boogaard, R. |
| Title: | Netherlands: Relief for withholding tax on foreign dividends |
| Journal: | European Taxation
1995 : VOL. 35:1, p. 26-30 |
| Index terms: | NETHERLANDS TAX REFORM INVESTMENT TAX |
| Language: | eng |
| Abstract: | In the autumn of 1992 the Netherlands government sent a note to the parliament , in which was made clear that the Netherlands needed a series of fiscal measures to strengthen its position as one of the main investment centres in Europe. One of the measures which was announced in the note related to the fact that withholding tax of foreign dividends qualifying for the participation exemption cannot be credited against the Netherlands corporation tax. This article aims to provide a description of the proposal and will discuss the implications of the bill for the position of the Netherlands as an international investment centre. |
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