haku: @author Betten, R. / yhteensä: 9
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| Tekijä: | Betten, R. |
| Otsikko: | Netherlands: Participation exemption, deductibility of certain costs |
| Lehti: | European Taxation
1996 : MAR, VOL. 36:3, p. 113-116 |
| Asiasana: | LEGISLATION GOVERNMENT NETHERLANDS |
| Kieli: | eng |
| Tiivistelmä: | A ruling of the Under-minister of finance of the 28 Nov. 1995 allows under certain conditions the full deduction of costs related to a minority Netherlands participation with substantial foreign operations. Before dealing with the ruling in detail, the writer examines some basic aspects of the participation exemption. The exemption is and has for many years been a very attractive tax rule for foreign investments from and through the Netherlands. Determination of costs related to participations, profits effectively connected with the Netherlands, the ruling and comments. |
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