CROP registeraccountants en CROP belastingadviseurs International Dutch Tax Newsletter September 2010

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Highlights:
- 2011 Budget presented
The Dutch government presented the 2011 Budget. We have outlined some of the headlines of this Budget.
- UK-Dutch tax treaty explained
The Dutch Minister of Finance answered questions from parliament regarding the treatment of dual resident companies under the new UK-Dutch tax treaty
- Innovation box – more opportunities to apply?
Rumors are heard that the innovation box may be amended as a result of which this facility becomes more attractive for internationally operating companies.
- Application of the participation exemption
The Ministry of Finance published several clarifications on the application of the participation exemption.
- Broadening of Tonnage tax regime
More ships can benefit from the tonnage tax regime as a result of an expansion of the definition of ships.
- Tax treaty negotiations
In this section we summarize the status of tax treaty negotiations.

Published in: Economy & Finance
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