jueves, 13 de julio de 2017

Netherlands to redefine scope of dividend withholding tax act

The Netherlands Ministry of Finance published a consultation document on 16 May 2017 that details proposed changes to the dividend withholding tax (DWT) act. The document proposes to align the domestic DWT treatment of Dutch holding cooperatives with that of private limited liability companies (BVs)/public limited companies (NVs) and to expand the scope of the exemption from DWT to apply to active business structures.
The consultation document also includes proposed changes to the tax regime applicable to nonresident taxpayers in the Dutch corporate income tax act. The proposals effectively would mean that nonresident taxpayers generally would no longer be subject to Dutch corporate income tax on their Dutch-source dividend income, but only on their capital gains. To some extent, this narrowing of the tax base would be counterbalanced by the inclusion of an anti-abuse provision in the DWT act.

Source & more info: Deloitte

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