2016 budget proposals regarding foreign tax payer regime and Dutch cooperatives
Global Tax Update:November 2015/Netherlands
As was also mentioned in the last newsletter, the Dutch government has recently proposed amendments to the Dutch foreign tax payer regime as well as the rules for Dutch cooperatives. The idea behind the 2016 budget proposals is to combat abuse and artificial structures that do not reflect economic reality. Therefore, the focus on substance will be increased and business like reasons underlying and justifying the structure will be more important. (Global Tax Update:November 2015/Netherlands)
This newsletter explains the following topics;
1. 2016 budget proposals regarding foreign tax payer regime and Dutch cooperatives
2. The Netherlands amends fiscal unity regime
Deloitte Tohmatsu Tax Co. provides Japanese companies are considering developing business overseas with one-stop international tax services in relation to foreign investment to support their globally appropriate, optimal tax risk/cost management that is aligned with their business operations through Deloitte’s global network.