Netherlands: Status of the proposed tax reforms

Netherlands: Status of the proposed tax reforms

On February 3, 2000, 2 bills were adopted relating to the new 2001 Personal Income Tax Act and amendments to several other tax acts. The most important changes in the new 2001 Personal Income Tax Act include: 1. measures against dividend stripping, 2. transitional measures involving excessive divide...

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Veröffentlicht in:International tax review 2000-05, Vol.11 (5), p.54
Hauptverfasser: Arends, Xander, Jansen, Bart
Format: Magazinearticle
Sprache:eng
Schlagworte:
Acquisitions & mergers
Amendments
Corporate income tax
Dividend distributions
Income taxes
Investments
Personal income
Proposals
Tax rates
Tax reform
Withholding taxes
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Zusammenfassung:On February 3, 2000, 2 bills were adopted relating to the new 2001 Personal Income Tax Act and amendments to several other tax acts. The most important changes in the new 2001 Personal Income Tax Act include: 1. measures against dividend stripping, 2. transitional measures involving excessive dividends, and 3. merger and demerger.
ISSN:0958-7594