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Written by: Bas Hollenberg | 15 January 2015
The control of the investment is intended to encourage investment in assets. Read more about the three categories of investment allowance: Small Scale Investment Allowance, Energy Investment Allowance and Environmental Investment Allowance.
Written by: Bas Hollenberg | 22 December 2014
Double taxation conventions are available enabling the recovery of excess taxes levied abroad in respect of dividends, interest or royalties.
Written by: Bas Hollenberg | 17 December 2014
There are several ways to recover a portion of investments in assets from the tax. Read it here!
Written by: Bas Hollenberg | 12 December 2014
A lot of companies are willing to use the tax benefits of the R&D and RDA in 2015. Serve for December 31, 2014 in your application!
Written by: Bas Hollenberg | 20 November 2014
To income from a substantial interest include disguised profit distributions. This is a form of preferential treatment of a shareholder.
Written by: Bas Hollenberg | 17 November 2014
Entrepreneurs who invest in assets have conditionally entitled to deduct a small scale. Read more here!
Written by: Bas Hollenberg | 14 October 2014
The tax legislation will be changed soon, so Ireland may lose its tax haven status.
Written by: Bas Hollenberg | 26 September 2014
If an entity having corporation tax liability incurs a loss during a particular financial year, it may in principle offset this loss against the profit it returns for another financial year…
Written by: Bas Hollenberg | 18 September 2014
The customary salary scheme applies to those who are employed by a private limited-liability company in which they – or their life partner – entertain a substantial interest.
Written by: Bas Hollenberg | 3 September 2014
No at arm´s length loan as risk margin was too little in comparison with independent third parties.
Written by: Bas Hollenberg | 6 August 2014
Whenever associated parties enter into a loan agreement, the fiscal profit calculation is based on an arm’s length interest rate. Click for more info!
Written by: Bas Hollenberg | 1 August 2014
The holding exemption regime forming part of the Dutch corporation tax system serves the purpose of warding off double taxation of earnings.
Written by: Bas Hollenberg | 4 July 2014
The write-down of a loan in a business setting is charged to the profit. Read more in our article!
Written by: Bas Hollenberg | 27 June 2014
The establishment between a parent company and its subsidiary of a tax entity for corporation tax purposes enables tax being levied on the consolidated profit achieved by the two entities together.
Written by: Bas Hollenberg | 1 June 2014
The Supreme Court in a series of rulings has addressed the application of the reinvestment reserve. Wanna know more?
Written by: Bas Hollenberg | 29 May 2014
There is no scope for application of the substitution rulings where the tax payer in question could in principle have created a reinvestment reserve. Read more about this in our article!
Written by: Bas Hollenberg | 28 May 2014
The retrenchment of the tax incentives for building retirement continues. On January 1, 2015 the permitted accrual rate of pension will be lowered.
Written by: Bas Hollenberg | 27 May 2014
The Arnhem Court of Appeal ruled that a reinvestment reserve could not be created until the very end of the financial year during which the divestment of particular operating assets had enabled a profit to be realised.
Written by: Bas Hollenberg | 26 May 2014
On 1 January 2007 the amended regime governing the valuation for tax purposes of contract work in progress came into force in the Netherlands, resulting in the valuation in question having since …
Written by: Bas Hollenberg | 4 May 2014
The new graduated scales in connection with defined contribution schemes have been published in anticipation of the implementation of the amendment of the tax rules governing pension accrual.
Written by: Bas Hollenberg | 26 April 2014
According to the Supreme Court, the determination of a director shareholders customary wage does not involve the wages of the spouses.
Written by: Bas Hollenberg | 24 April 2014
When fellow partners seek to increase their share, with the help of buying out a partner, the fee is not to be regarded as a business expense. Find out when the bailouts as a business expense can be recorded.
Written by: Bas Hollenberg | 31 March 2014
In 2012 the Supreme Court ruled that it was not permissible to fix the “customary salary” earned by a director cum controlling shareholder using the skimming method where the private ….
Written by: Bas Hollenberg | 30 March 2014
The State Secretary for Finance recently updated a decision comprising investment allowance viewpoints. The newly revised decision, whose previous version dated back to 2009, has eased …..
Written by: Bas Hollenberg | 26 March 2014
It is essential whenever the taxable profit achieved by a business venture is determined that the principles of sound business practice should be applied… Want to know more? Read it on our website!
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