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The Tax Administration actively in search of restriction on deductibility for holding companies

Global Tax Update:February 2015/Netherlands

The Dutch Tax Administration actively approaches holding companies that perform economic activities, with the intention of restricting deductions in respect of holding activities. (Global Tax Update:February 2015/Netherlands)

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This newsletter explains following topics;

1. The Tax Administration actively in search of restriction on deductibility for holding companies
The Dutch Tax Administration actively approaches holding companies that perform economic activities, with the intention of restricting deductions in respect of holding activities.

2. Alignment of fiscal unity Policy Decree to Papillon judgement
State Secretary for Finance Wiebes has aligned the Policy Decree on the fiscal unity for corporate income tax purposes with recent developments relating to the cross border fiscal unity.


>> Click for Japanese [持株会社のVAT控除:税務当局が控除を制限する方向 ほか]

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