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ARTICLE · 21 OCTOBER 2015

Dutch Tax Bill 2016: What Will Change?

De Brauw Blackstone Westbroek
De Brauw Blackstone Westbroek
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De Brauw Blackstone Westbroek

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The Dutch government presented its Tax Bill 2016 on 15 September 2016. Three elements of this bill could specifically affect multinationals, international investors and investment funds with Dutch headquarters or group companies:

NetherlandsTax
Paul Sleurink
Paul Sleurink
Wiebe Dijkstra
Wiebe Dijkstra
Okke Suurenbroek
Okke Suurenbroek
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The Dutch government presented its Tax Bill 2016 on 15 September 2016. Three elements of this bill could specifically affect multinationals, international investors and investment funds with Dutch headquarters or group companies:

  • The anti-avoidance rules in respect of non-resident taxation of foreign corporate shareholders and the dividend withholding tax treatment of distributions by Dutch cooperatives are revised
  • An anti-hybrid rule is introduced in the Dutch participation exemption
  • Country-by-country reporting and extended transfer pricing documentation requirements are introduced

The Q&As under read more explain how these proposals could affect your company, and when.

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