The Dutch government’s tax plans for 2019 and thereafter, published on 18 September 2018, include implementation of the EU Anti-Tax Avoidance Directive (ATAD 1).
The Dutch government’s tax plans for 2019 and thereafter, published on 18 September 2018, include implementation of the EU Anti-Tax Avoidance Directive (ATAD 1) – most notably interest deduction limitation and CFC rules, and proposals to gradually reduce the corporate income tax rate and abolish the current dividend withholding tax (WHT) and introduce a WHT on intercompany dividend distributions to low tax jurisdictions and in abusive situations.
The article is part of dReport – November 2018, Tax news; Grants and investment Incentives.
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