Foreign Exchange Results and the Credit for Foreign Withholding Taxes

Kok, R.

Foreign Exchange Results and the Credit for Foreign Withholding Taxes

Journal

Author

Kok, R.

Country

Netherlands

Published Date

29 September 2011

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2011 (Volume 13), No. 5

DOI

https://doi.org/10.59403/3cyc5c2

Document

Go to Tax Research Platform

On 17 June 2011 the Dutch Supreme Court issued a ruling concerning whether foreign exchange results must be taken into account in calculating the credit for foreign withholding taxes. This article considers the Court's ruling and seeks an answer for issues that remain unresolved.

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Foreign Exchange Results and the Credit for Foreign Withholding Taxes