Johann Muller - The Netherlands in International Tax Planning. Second Revised Edition IBFDIBFD | 2007 | ISBN-13: 9789087220242 ISBN-10: 9087220242 | PDF | Eng. | 396 pages | RAR 54,17 Mb 3% Recovery
This book is first and foremost aimed at foreign international tax practitioners with corporations as their clients, If you are an adviser to individuals this book will have useful information on how your client's companies in the Netherlands will generally be treated, but it will not tell you how foreign individuals are taxed in the Netherlands and what estate planning techniques could be used.
This book aims to go further than many loose-leaf editions which give a global overview of corporate taxation in the Netherlands: it makes little sense to write something again that is out there already. First. I have tried to cover what I believe is the relevant material that a foreign international tax practitioner comes across as opposed to a national professional. In my mind international professionals are not that interested in knowing about the tax issues that typically play at an operating company level: investment incentives and divestment clawbacks, or labour cost incentives. Instead, they want to know about cross-border flows of funds and services, acquisitions, disposals, mergers, the prevention of double taxation and to some extent tax consolidation (but again, not the nitty gritty at opco level).