Jean-Paul van den Berg and Johan Vrolijk of Stibbe describe certain corporate income tax matters included in a recent policy paper on the Dutch tax system that could affect cross-border transactions. They also analyse the legislative proposal regarding foreign currency results on exempt participations.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The new guidance is not meant to reflect a substantial change to UK law, but the requirement that tax advice is ‘likely to be correct’ imposes unrealistic expectations
China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap