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Special Report on

Thin Capitalisation in the Netherlands

thin capitalisation in the netherlands special research report Photo by www.internationaltaxreview.com
Bochemie (Bohumin, Czech Republic), specialty chemical producer, will enter the US market in 1999. The firm will supply the know-how and steel hydroxide pickling technology to Talley Metals (TM) (US), which is a part of Carpenter Technology Corporation (US). The contract worth 18 mil Kc was arranged by Bochemie's subsidiary Ekomor (Frydek-Mistek, Czech Republic) at the end of 1998. The progressive method is licensed as a Czech patent. Bochemie expects a gross profit of 35 mil Kc under proceeds of over 558 mil Kc in 1999. The firm saw a gross profit of 44 mil Kc under proceeds of 549.7 mil Kc in 1998. Bochemie produces ...
Typically the requirements for company registration under the relevant provision for non-resident status (as in the former of the two options above) will be pursuant to some or all of the following criteria: Must be incorporated from outside the jurisdiction in question; Must not trade within the jurisdiction in question; and/or, Must meet nominal tax expenses levied by the jurisdiction in question.
REVIEWS AND OPINIONS
Govt tries to plug another tax loophole
Companies may soon find it unviable to take large loans for claiming tax deduction on the interest paid on debt. The government is planning to introduce ‘thin capitalisation’ rules to check such tax avoidance, by capping the debt proportion that will qualify for tax deduction. Thin capitalisation is where a higher proportion of funds are infused into a company in the form of debt rather than equity, because interest paid on loans is deductible for calculating taxable profits, whereas dividends are paid post-tax. With thin capitalisation rules, tax authorities will be able to reclassify some part of the interest paid ... market research, surveys and trends
Corporate income tax | International Tax Portal
Dutch corporate income tax can be levied on companies as well as certain other types of entity. These companies include companies incorporated under Dutch law such as public companies (NVs), private companies with limited liability (BVs) and open limited partnerships (open CVs). Foreign companies, in particular companies, can also be subject to Dutch corporate income tax. Companies are subject to corporate income tax at a national level only in the Netherlands (i.e. there are no regional taxes, municipal taxes et cetera). A company is in general considered to be resident in the Netherlands if it is incorporated under Dutch law ... market research, surveys and trends

SURVEY RESULTS FOR
THIN CAPITALISATION IN THE NETHERLANDS

Asia Pacific Tax Complexity Forecast: Where are your challenges?
Jun 8, 2010 ... India, Ireland, Japan, Luxembourg, the Netherlands, Singapore, South Korea, Taiwan, United Kingdom ... In celebration of the launch of the Deloitte Asia Pacific International Core of .... less than US$500 million. Sixty eight percent of ...... The thin capitalisation threshold for non-resident ... industry trends, business articles and survey research
DOING BUSINESS IN THE NETHERLANDS
Rotterdam (3.0 million sq.m.) has one of the largest ports in the world, ..... income tax; a system that is known as 'thin capitalisation'. ..... The general VAT tax rate is 19 percent. The Netherlands also has a low VAT rate of 6 ... industry trends, business articles and survey research
RELATED NEWS
Cowen's Innovation Fund Ireland, jobs, Irish start-ups and failed entrepreneurs
See Search Box lower down this column for searches of Finfacts news pages. Where there may be the odd special character missing from an older page, it's a problem that developed when Interactive Tools upgraded to a new content management system. Taoiseach Brian Cowen, in New York, Monday, July 12, 2010, talks about the country's austerity measures and outlook for the banking system. Cowen, speaking with Margaret Brennan on Bloomberg Television's "InBusiness," also discusses a State-run venture capital fund, Ireland's growth strategy and the implementation of stress tests on the European ... market trends, news research and surveys resources
Banco do Brasil a standout gainer after share sale
LOS ANGELES (MarketWatch) -- A jump in shares of Banco do Brasil SA helped Brazil's equity index finish higher Thursday, with the bank's massive share sale a bright spot among persistent worries about a slowdown in global economic growth. Brazil's Bovespa closed up 0.5% at 61,336.20, its first advance in four sessions. However, the index during the session had come under the same selling pressure seen in other regional markets, as well as Wall Street, after a series of gloomy economic figures from the U.S. Brazil, playing without Ramires and injured Elano, is to face the Netherlands for the fourth time. Video ... market trends, news research and surveys resources

INFORMATION RESOURCES

to view full report (pdf 124kb - Bosal → Opportunities under new ...
Dutch thin capitalisation rules? What will the response be of the Dutch ... company remains tax free in the Netherlands. The new tax rules therefore may ... technology research, surveys study and trend statistics
It is generally accepted that the majority of acute coronary
thrombogenesis.1-3 The thin-cap fibroatheroma is currently ... Rotterdam, and Interuniversity Cardiology Institute of the Netherlands, the Netherlands ... technology research, surveys study and trend statistics
Harmful Tax Competition: An Emerging Global Issue - 231998041COV ...
Netherlands, Norway, Portugal, Spain, Sweden, Switzerland, Turkey, the. United Kingdom and the United States. .... e) Thin Capitalisation. ...
REAL TIME
THIN CAPITALISATION IN THE NETHERLANDS
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QUESTIONS AND ANSWERS
WikiAnswers - What are basal norms
The business of a bank is to lend deposits to its customers. The interest earn from the loans is then used to foot for the deposits. While your deposits and interest are safe, the edge faces the risk of losing money on the loans they hold given. Succinctly put, while a bank's assets (loans and investments) are risky and prone to losses, its liabilities (deposits) are convinced. Bank failures are mostly caused by losses on its assets within the form of default by borrowers (credit risk), losses on investments within different securities (market risk) and frauds, systems and process failures (operational risks). From the ...
What are the Basal Norms? - Yahoo! Answers
The business of a bank is to lend deposits to its customers. The interest earned from the loans is then used to pay for the deposits. While your deposits and interest are safe, the bank faces the risk of losing money on the loans they have given. Succinctly put, while a bank's assets (loans and investments) are risky and prone to losses, its liabilities (deposits) are certain. Bank failures are mainly caused by losses on its assets in the form of default by borrowers (credit risk), losses on investments in different securities (market risk) and frauds, systems and process failures (operational risks). From the ...