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 |
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| creator | Arends, Xander Jansen, Bart |
| description | 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. |
| format | Magazinearticle |
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| fulltext | fulltext |
| identifier | ISSN: 0958-7594 |
| ispartof | International tax review, 2000-05, Vol.11 (5), p.54 |
| issn | 0958-7594 |
| language | eng |
| recordid | cdi_proquest_journals_230205711 |
| source | HeinOnline Law Journal Library; EBSCOhost Business Source Complete |
| subjects | Acquisitions & mergers Amendments Corporate income tax Dividend distributions Income taxes Investments Personal income Proposals Tax rates Tax reform Withholding taxes |
| title | Netherlands: Status of the proposed tax reforms |
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