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This work summarizes the main features of the Netherlands tax system. Although the author has tried to give a general overview, the focus is on providing foreign investors and business people with basic information on the tax implications of their business plans in the Netherlands.;The book deals with important aspects of income and corporate income tax. Special attention is paid to the participation exemption applicable under this latter tax. The author also looks at two other taxes almost every investor will be confronted with, such as taxation upon death, property transfer tax, the taxation of non-residents, and the Netherlands tax treaties. The work should be of use to company executives, foreign tax consultants, accountants, legal advisers, and students of tax law.