As tradition dictates, the Dutch government presented its annual budget – including the annual tax plan – on the third Tuesday of September. Tax Plan 2013 is less detailed than previous years’ plans because of proposals already published in May, but includes the abolition of the Dutch thin capitalisation rules, as well as welcome provisions for the real estate market.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year