New withholding tax on interest, royalties and dividends electrónico Evert-Jan Spoelder and Johan Loo
By: Spoelder, Evert Jan
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Contributor(s): Loo, Johan.
Material type: 
ArticlePublisher: 2020Subject(s): INTERES | PROPIEDAD INDUSTRIAL | DIVIDENDOS | IMPUESTOS | PAISES BAJOS
In:
Finance and Capital Markets v. 22, n. 4, 2020Summary: A conditional withholding tax on interest and royalties was introduced per 1 January 2021. The intention is to extend this conditional withholding tax on interest and royalties to include dividend payments in 2024. The Netherlands has never had a (conditional) withholding tax on interest and royalties until 2021. The conditional withholding tax on interest and royalties will apply in the case of direct payments to entities established in low-tax jurisdictions, in the case of abuse or to certain hybrid structures. The introduction of a conditional withholding tax on interest and royalties will have a major impact on international group financing and licensing structures. To illustrate this, the authors have included examples where international structures are impacted.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | FCM/2020/4-2 (Browse shelf) | Available | FCM/2020/4-2 |
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A conditional withholding tax on interest and royalties was introduced per 1 January 2021. The intention is to extend this conditional withholding tax on interest and royalties to include dividend payments in 2024. The Netherlands has never had a (conditional) withholding tax on interest and royalties until 2021. The conditional withholding tax on interest and royalties will apply in the case of direct payments to entities established in low-tax jurisdictions, in the case of abuse or to certain hybrid structures. The introduction of a conditional withholding tax on interest and royalties will have a major impact on international group financing and licensing structures. To illustrate this, the authors have included examples where international structures are impacted.
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