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Vol 21 No 11 Nov/Dec 2016

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Taxation in the Netherlands 4th ed isbn 9789041131676

Taxation in the Netherlands 3rd ed

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ISBN13: 9789065448712
ISBN: 9065448713
New Edition ISBN: 9789041131676
Published: January 1996
Publisher: Kluwer Law International
Format: Paperback
Price: Out of print



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.

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