The New Dutch 'Base Exemption Regime' and the Spirit of the Internal Market
As of 1 January 2012, the Dutch corporate income tax (CIT) system provides for international juridical double tax relief (DTR) under a mechanism referred to in Dutch tax practice as the ‘base exemption for foreign business profits’ (author’s translation). The newly introduced DTR mechanism replaces the Dutch-style ‘tax exemption with progression method’ in the area of corporate taxation regarding proceeds derived from foreign-source business activities. The rationale for this legislative shift, according to the Dutch tax legislator, is to arrive at an augmented level of converged tax treatment... Mehr ...
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Dokumenttyp: | Artikel |
Erscheinungsdatum: | 2013 |
Reihe/Periodikum: | de Wilde , M & Wisman , C 2013 , ' The New Dutch 'Base Exemption Regime' and the Spirit of the Internal Market ' , EC Tax Review , vol. 22 , no. 1 , pp. 40-55 . < http://hdl.handle.net/1765/40519 > |
Schlagwörter: | /dk/atira/pure/keywords/researchprograms/AFL000200/EURSAI200705 / name=SAI 2007-05 FA |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-26684171 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | https://pure.eur.nl/en/publications/49d63b83-fce8-426c-a875-49eb33e36d15 |