Buch, Englisch, 158 Seiten
Buch, Englisch, 158 Seiten
ISBN: 978-90-411-3167-6
Verlag: Wolters Kluwer
This unique book summarizes the main features of the Netherlands tax system. The main purpose of the book is to provide foreign investors and business people with basic information on the tax implications of their business plans in the Netherlands.
The book deals with the most 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 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.
Zielgruppe
Taxation in the Netherlands is an indispensable reference tool for company executives, foreign tax consultants, accountants, legal advisers and researchers of tax law.
Autoren/Hrsg.
Weitere Infos & Material
About the Authors
List of Abbreviations
Preface
Chapter 1 General Introduction
Chapter 2 The General Tax Act
Chapter 3 Income Tax
Chapter 4 Corporate Income Tax
Chapter 5 Wage Tax
Chapter 6 Social Security System
Chapter 7 Dividend Withholding Tax
Chapter 8 Value Added Tax (BTW)
Chapter 9 Estate Tax, Gift Tax
Chapter 10 Transfer Tax, Insurance Tax
Chapter 11 International and European Tax Law
Chapter 12 Miscellaneous
Appendix