Dutch Corporate Income Tax and Dividend Withholding Tax Treatment of Separated Private Estates

Author (Person) ,
Series Title
Series Details Vol.43, No.12, December 2015, p844–850
Publication Date December 2015
ISSN 0165-2826
Content Type


Since 2010, the Netherlands have (anti-abuse) regulations regarding the fiscal treatment of so-called ‘separated private estates’, with as a main rule the attribution of assets and income for personal income tax and gift and inheritance tax purposes. The authors discuss the consequences these regulations have for the corporate income tax and dividend withholding tax.

Source Link http://www.kluwerlawonline.com/abstract.php?area=Journals&id=TAXI2015077
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