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| Laws | |
|---|---|
| Capital duty (Subscribers) | Description of Dutch capital duty |
| Corporate income tax (Subscribers) | Description of Dutch corporate income tax |
| Dividend withholding tax (Subscribers) | Description of Dutch dividend withholding tax |
| Real estate transfer tax (Subscribers) | Description of Dutch real estate transfer tax |
| Surtax (Subscribers) | Description of what this unfortunate tax is |
| General Topics | |
| Anti-abuse laws | Description of various anti-abuse rules in Dutch law |
| Asset mergers | Tax treatment of asset mergers |
| Consolidated Tax Groups - asof 1/1/2003 (Subscribers) | Description of the new Dutch "fiscal unity" rules |
| Consolidated Tax Groups - until 1/1/2003 (Subscribers) | Description of the old Dutch "fiscal unity" rules |
| Convertibles | Description of how convertibles are treated under Dutch law |
| Corporate income tax 2007 | Proposed amendments for 2007 tax reform |
| Corporate tax proposals for 07 | Dutchtax.net's contribution to the open forum discussion on |
| Debt vs Equity | Treatment of debt and equity under Dutch law |
| Dividendstripping (Subscribers) | Description of this counter intuitive anti-abuse measure |
| Employee stock options | The tax treatment of ESOPs for Dutch corporate taxpayers |
| Functionally currency regime | Description of Dutch rules on functional currency |
| General Dutch tax issues (Subscribers) | Description of general issues under Dutch law |
| Inbound investments (Subscribers) | Dutch tax consequences for corporate inbound investors |
| Interest deduction limitations (Subscribers) | Summary of the many limitations on the deduction of interest |
| Law nr. 26.854 | Parliamentary history 2003 tax consolidated group regime |
| Law nr. 28.487 | Parliamentary history hybrid loans; extension earn out rules |
| Law nr. 28.608 | Parl. history on part. exempt. in EU co's and tax consolidation |
| Law nr. 29.686 | Conversion debt to equity, writing down and deduction acquisition costs participations |
| Legal demergers | Description of tax treatment of legal demergers |
| Legal mergers | Treatment of legal mergers under Dutch tax law |
| Limited partnerships (Subscribers) | Description of treatment of limited partnerships under Dutch law |
| Loss compensation (Subscribers) | Rules on loss compensation under Dutch law |
| Mergers | Description of general tax consequences of mergers |
| Non-resident hybrid entities | Description of qualification of non-resident entities |
| Non-resident taxpayers (Subscribers) | Summary of the various ways non-residents can be subject to Dutch CIT |
| Outbound investment (Subscribers) | Description of tax consequences of outbound investment |
| Participation exemption and hybrid loans (Subscribers) | Using Hybrid Loans as an alternative to the participation exemption |
| Participation exemption: anti-abuse | Anti-abuse rules under participation exemption regime |
| Participation exemption: Conditions | Conditions applying under the participation exemption regime |
| Participation exemption: costs & losses | Treatment of costs and losses under the participation exemption regime |
| Participation exemption: exemptions | Descriptions of income and gains exempt under the participation exemption |
| Participation exemptions (Subscribers) | Description of this measure for the prevention of double taxation within groups |
| Prevention of double taxation (Subscribers) | Description of the Dutch unilateral rules |
| Profit sharing loans (Subscribers) | Description of this interesting Dutch legislation |
| Residents vs non-residents | Description of differences between resident and non-resident corporate taxpayers |
| Rulings (Subscribers) | Description of current Dutch ruling policy |
| Securitisations | Description of Dutch decree on securitisations, loss absorption and profit sharing loa |
| Share mergers | Tax consequences of share mergers |
| Special Knowledge Groups (Subscribers) | Description of Dutch Ministry's Special Knowledge Groups |
| Tax rates 2003 | Overview of rates of various taxes for 2003 |
| Tax rates 2004 | Overview of rates of various taxes for 2004 |
| Tax rates 2005 | Overview of rates of various taxes for 2005 |
| Tax rates 2006 | Overview of rates of various taxes for 2006 |
| Thin capitalisation (Subscribers) | Description of the Dutch thin capitalisation rules |
| EU Law | |
| Cadbury Schweppes | Discussion of the Cadbury Schweppes Case before the EU Court of Justice |
| Florian Wallentin | Discussion of the Florian Wallentin Case before the EU Court of Justice |
| Fokus Bank | Discussion of the Fokus Bank Case before the EFTA Court |
| Marks & Spencer | Discussion of the Advocate General's opinion in the Marks & Spencer Case before th |