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Capital Income Taxation in the Netherlands

Author/Editor: Alexander D Klemm, Shafik Hebous, Christophe J Waerzeggers.

Release Date:May, 2021

This paper looks at capital income taxation in the Netherlands from an international and domestic perpective. The Netherlands is a major conduit country for FDI. Recent reforms taken by the Dutch more...



Price: $18.00
Designing Interest and Tax Penalty Regimes

Author/Editor: Christophe J Waerzeggers, Cory Hillier, Irving Aw.

Release Date:March, 2019

Nearly all tax systems have some form of interest and tax penalty regimes. Interest payable on any late or underpayment of tax seeks to protect the present value of the tax amount to the government more...



Price: $10.00
Introducing an Advance Tax Ruling (ATR) Regime

Release Date:May, 2016

Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established more...



Price: $5.00