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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)

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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

 

>> Click for Japanese [2016年度予算案:外国納税者制度およびオランダ協同組合に関する配当源泉税法規定 ほか]

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