Insights

New Decree on company merger facility for corporate income tax purposes

Global Tax Update:September 2015/Netherlands

On 12 August 2015, the Dutch State Secretary of Finance published a new Decree on the company merger facility for corporate income tax purposes. The Decree also includes the so-called standard conditions. (Global Tax Update:September 2015/Netherlands)

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This newsletter explains following topics;

(1) Company merger facility
(2) Updating decrees

 

>> Click for Japanese [事業合併税制に関する新規定]

(116KB, PDF)

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