The Netherlands developments in withholding taxes by Erik Kastrop
By: Kastrop, Erik
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Material type: 
ArticlePublisher: 2020Subject(s): DIVIDENDOS | RETENCIONES TRIBUTARIAS | PAISES BAJOS
In:
Tax Notes International v. 100, n. 4, October 26, 2020, p. 509-516Summary: In this article, the author discusses Dutch withholding taxes, focusing on the antiabuse rules, the impact of the pending conditional withholding tax on interest and royalty payments, and the potential expansion of the dividend withholding tax regime.
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Resumen.
In this article, the author discusses Dutch withholding taxes, focusing on the antiabuse rules, the impact of the pending conditional withholding tax on interest and royalty payments, and the potential expansion of the dividend withholding tax regime.
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