Netherlands Government Bites the Bullet: Fiscal Agenda - Tax Policy and Reform Announcements

Journal
Author
Smit, P.M.; Strien, J. van; Valkenburg, J.W.
Country
Netherlands
Published Date
Issue
Bulletin for International Taxation 2011 (Volume 65), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors comment on the background, content and corporate income tax (the "DCIT") implications of the 2011 Netherlands Fiscal Agenda. The authors' view is that the Netherlands government is correct to opt for a reduced DCIT rate and a stable tax environment, rather than special tax regimes.