Factbites
 Where results make sense
About us   |   Why use us?   |   Reviews   |   PR   |   Contact us  

Topic: Income tax in the Netherlands


Related Topics
Vat

  
  Income tax   (Site not responding. Last check: 2007-08-12)
Tax levied on the income of companies is often called corporate income tax or corporation tax, although some jurisdictions impose income tax on companies.
History of income tax in the UK Income tax was first introduced in Britain by William Pitt the Younger in his budget of December 1798.
Income tax was reintroduced by Addington in 1803 when hostilities recommenced, but it was again abolished in 1816, one year after the Battle of Waterloo.
www.1-free-software.com /en/wikipedia/i/in/income_tax.html   (496 words)

  
 Netherlands
Beatrix of the Netherlands Beatrix Wilhelmina Armgard of 1945.
Kinderdijk, Netherlands Kinderdijk is a village in the Rotterdam.
States-General of the Kingdom of the Netherlands The Staten-Generaal (States-General) is the the Hague.
www.brainyencyclopedia.com /topics/netherlands.html   (2018 words)

  
 Income tax - Wikipedia, the free encyclopedia
Tax levied on the income of companies is often called corporate tax, corporate income tax or corporation tax, although some jurisdictions impose income tax on companies.
Income tax was first introduced in Britain by William Pitt the Younger in his budget of December 1798 to pay for weapons and equipment in preparation for the Napoleonic wars.
Income tax has changed over the years - it used to be a tax on income regardless of who was beneficially entitled to it.
en.wikipedia.org /wiki/Income_tax   (2285 words)

  
 Income tax in the Netherlands - Wikipedia, the free encyclopedia
In the Netherlands there is an income tax, which is roughly as follows.
Under certain conditions a life annuity is treated as a pension: premiums are deducted from the income, the benefits are taxed, and the scheme is not counted as asset in box 3.
It is nominally part of the income tax, as a 30 % tax on a fixed assumed yield of 4 % of the value of the assets.
en.wikipedia.org /wiki/Income_tax_in_the_Netherlands   (705 words)

  
 Netherlands
The Netherlands (Nederland in Dutch) is the European part of the Kingdom of the Netherlands, a constitutional monarchy.
The Netherlands is one of the most densely populated and geographically low-lying countries in the world (its name literally means the Low Countries) and is famous for its dikess, windmills, wooden shoes, tulips and perceived social tolerance.
The Netherlands Antilles ("Nederlandse Antillen", consisting of Saba, Sint Maarten, Sint Eustatius, Bonaire and Curaçao, capital: Willemstad on Curaçao) and Aruba (Capital: Oranjestad), all in the Caribbean Sea, are self-governing parts of the Kingdom of the Netherlands.
brainyencyclopedia.com /encyclopedia/n/ne/netherlands.html   (1598 words)

  
 Income tax in the Netherlands
For income tax purposes the definition of ‘profits’ is the same as that for the assessment of the corporation tax which is to be levied.
Income from a substantial interest in a company, including capital gains or losses, is subject to income tax and is taxed at a rate of 25%.
At the joint request of the domestic employer and the foreign employee, the foreign employee is regarded as a fictitious foreign taxpayer with regard to the levy of payroll tax and income tax (with a few exceptions).
www.expatax.nl /incometaxexpatax.htm   (3945 words)

  
 Netherlands -- The 2002 Index of Economic Freedom, The Heritage Foundation   (Site not responding. Last check: 2007-08-12)
The Netherlands became a driving force in global trade and banking during the 17th and 18th centuries and, despite developing a large, European-style safety net over the years, maintains its traditional openness to the rest of the world.
The top income tax rate is 52 percent; the marginal rate for the average taxpayer is 8.2 percent.
Based on a clarification in methodology, the Netherlands' income and corporate taxation score is 0.5 point worse this year, but this is offset by lower government expenditures.
cf.heritage.org /index/country.cfm?ID=105.0   (1160 words)

  
 Tax Act - Netherlands - Equal Employment Opportunities
Tax concessions are included to increase the number of child care places and to encourage men to take up parental leave.
Tax discounts are paid out individually and the possibility of fully individual assignment of income components promotes equal rights and economic self-sufficiency for women.
For joint income items and joint deduction items, couples are given the choice as to which partner is to be taxed on which part of the income.
www.ilo.org /public/english/employment/gems/eeo/law/nether/l_ta.htm   (267 words)

  
 revrul60-34
A Netherlands corporation, which meets both requirements of the personal holding company definition contained in section 542(a) of the Internal Revenue Code of 1954 and which fails to meet either of the exception requirements contained in section 542(c)(10) of the Code, is classifiable as a personal holding company.
Since the Netherlands Income Tax Convention does not specifically exempt undistributed income, such corporation is, therefore, subject to the tax prescribed in section 541 of the Code.
Even though the corporation's Federal income tax on dividends received from sources within the United States is fully satisfied at the source, it must file Form 1120NB together with Schedule PH (Form 1120).
www.taxlinks.com /rulings/1960/revrul60-34.htm   (1005 words)

  
 Publication 515 (1/2005), Withholding of Tax on Nonresident Aliens and Foreign Entities
The tax rate on dividends paid after October 22, 2004, to certain corporations created or organized in, or under the law of, the Commonwealth of Puerto Rico is 10%, rather than 30%.
For tax years beginning after October 22, 2004, a distribution by a REIT is treated as a dividend and is not subject to withholding under section 1445 as a gain from the sale or exchange of a U. real property interest if certain requirements are met.
The United States exchanged instruments of ratification for new income tax treaties with Japan and Sri Lanka and a new protocol for the income tax treaty with the Netherlands.
www.irs.gov /publications/p515/ar01.html   (1194 words)

  
 EconPapers: On the economic significance of an energy/co2 tax for the Netherlands
EconPapers: On the economic significance of an energy/co2 tax for the Netherlands
On the economic significance of an energy/co2 tax for the Netherlands
Concerning the economic significance of this tax the reimbursement of the revenues is important.
econpapers.repec.org /paper/dgrkubwor/199616.htm   (487 words)

  
 js-2111: Treasury Applauds Senate Approval of Protocol Amending
U.S.-Netherlands Tax Treaty
  (Site not responding. Last check: 2007-08-12)
The protocol amends the existing U.S.-Netherlands tax treaty, which entered into force in 1993, to take into account developments over the last decade, including changes in each country's tax laws and tax treaty policies.
The protocol amending the U.S.-Netherlands tax treaty will enter into force when the two countries have notified each other that their respective requirements for ratification have been completed.
The approval of the protocol by the Senate follows a hearing held by the Senate Committee on Foreign Relations on September 24 on both this protocol and a protocol amending the U.S.-Barbados tax treaty.
www.ustreas.gov /press/releases/js2111.htm   (215 words)

  
 The Netherlands Supports Ethiopian Tax Policy and Administration Reform
The Ministry of Revenue and The Netherlands' Minister for Development Co-operation, Mrs Eveline Herfkens, entered into an agreement, on Wednesday May 29, 2002, which provides for support from the Netherlands to the Tax Policy and Administration Reform (TPAR) Programme of the Ethiopian Government to the tune of Euro 1,5 million (app.
The Netherlands, therefore, supports the ongoing process to come to a poverty reduction strategy (PRS), in which the Ethiopian Government, civil society and international partners participate.
In comparison with other African countries, the tax revenues of the Ethiopian Government in relation to GDP are very low and need to be increased.
www.addistribune.com /Archives/2002/05/31-05-02/Netherlands.htm   (316 words)

  
 United States and The Netherlands Sign Protocol to Income Tax Treaty
The Netherlands, European point of entry for many importers and exporters, is the third largest investor in the United States, whereas the United States is by far the largest investor in The Netherlands.
Under the income tax treaty between the U.S. and The Netherlands, the branch profits tax rate is reduced to 5%.
Combined with the Dutch participation exemption, under which all dividends and capital gains arising from a qualifying shareholding are tax-exempt, The Netherlands’ comprehensive tax treaty network and its membership of the European Union, the Protocol enhances the appeal of The Netherlands as a gateway to Europe and the rest of the world for U.S. investors.
www.gtlaw.com /pub/alerts/2004/tax_03.asp   (789 words)

  
 Tax Technologies, Inc. - Today's choice tax solutions provider
The International Tax Information Reporting course is part of our "Let's Prepare" training series and is designed for the people who actually prepare or review Forms 8858, 5471, and 8865.
IRS acceptance of Tax Technologies e1065 for e-filing does not constitute IRS endorsement or approval of the quality of tax preparation services provided.
Tax Technologies, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.
www.taxtechnologies.com   (240 words)

  
 Tax Evasion and the (In)formal Sector: An Experimental Study in Albania and the Netherlands   (Site not responding. Last check: 2007-08-12)
Tax Evasion and the (In)formal Sector: An Experimental Study in Albania and the Netherlands
We report on a series of experiments in Albania and the Netherlands, across various socio-economic groups, that allow us to compare behavioral and motivational patterns related to tax evasion.
In our experiments, subjects have to decide between a random income from the 'formal sector' that will be known to the experimenter for sure and a random income from the informal sector that will only be known to the experimenter with some (audit) probability.
www.econ.nyu.edu /dept/esa/schram.htm   (147 words)

  
 Taxation in the Netherlands   (Site not responding. Last check: 2007-08-12)
The brochure "Taxation in the Netherlands" gives an overview of the different types of tax levied by the Dutch government.
The rates and amounts given apply as from 1 January 2005.
The tax treaties the Netherlands has signed with other countries are also discussed, as is the customs regime in the Netherlands.
www.minfin.nl /?CMS_ITEM=MFCR3713314F5708211D5BFFF00104B3FBE32   (60 words)

  
 Article - Printer-Friendly: THE NETHERLANDS CITED BY AARP THE MAGAZINE AS LEADER IN QUALITY OF LIFE FOR THE ELDERLY - ...
In the Netherlands, co-payments for expensive procedures are small or even non-existent.
In the Netherlands, home visits from doctors are subsidized by the government, which keep their seniors away from nursing homes for as long as possible.
The personal income tax rate in the Netherlands isn’t Europe’s highest, but it’s high -- 52% on any income over $60,000.
netherlands-embassy.org /printerfriendly.asp?articleref=AR00001359EN   (403 words)

  
 Tax Services Deloitte Netherlands Antilles and Aruba - Deloitte
Our tax department is well informed about the latest developments in the world of international and local tax legislation and regulations.
Or on a more personal level; you may get married, buy a car, have your children study abroad or perhaps you are planning for your retirement in a distant future.
We are specialized in corporate tax, income tax, wage tax, consumer tax and turnover tax, gift and inheritance tax, real estate tax and transfer tax.
www.deloitte.com /dtt/section_node/0,1042,sid=51862,00.html   (173 words)

  
 SpringerLink - Article   (Site not responding. Last check: 2007-08-12)
Summary This paper investigates the actual size of tax incentives granted to Dutch companies by using financial statement data for 1592 companies for the 1994--1999 period.
Although capital intensity is negatively associated with effective tax rates, only a small portion of the variance in effective tax rates can be explained.
This indicates that the actual size of tax incentives granted to companies in the Netherlands is quite small.
hdl.handle.net /10.1007/s10645-004-7127-y   (202 words)

  
 An Earned Income Tax Credit in the Netherlands   (Site not responding. Last check: 2007-08-12)
In recent policy discussions in the Netherlands, the Earned Income Tax Credit (EITC) has been put forward as an instrument to reduce the unemployment rate among low-skilled workers.
Using MIMIC, CPB's applied general equilibrium model for the Netherlands, this article discusses the economic impact of different forms of the EITC.
Furthermore, targeting the EITC to the low skilled induces adverse effects on the quality and quantity of labour supply because it raises the marginal tax burden on medium-income workers.
www.cpb.nl /nl/pub/onderzoek/150   (157 words)

  
 Income Tax Treaties   (Site not responding. Last check: 2007-08-12)
Guidance regarding the Commencement of Application of the New Tax Convention between the United States and Japan
The complete texts of the following income tax treaties and corresponding technical explanations are available in Adobe PDF format.
The Internal Revenue Service, Office of Tax Administration Advisory Services (TAAS), provides technical assistance to foreign governments, U.S. possessions, and institutions of higher learning.
www.irs.gov /businesses/corporations/article/0,,id=96739,00.html   (160 words)

  
 Netherlands, Holland   (Site not responding. Last check: 2007-08-12)
The Kingdom of the Netherlands was formed in 1815.
The country was a founding member of NATO and the EC, and participated in the introduction of the euro in 1999.
The Netherlands is a prosperous and open economy depending heavily on foreign trade.
www.z6.com /z6files/z6files/NFolder/Netherlands/nl.html   (1206 words)

  
 Contribution base   (Site not responding. Last check: 2007-08-12)
The national insurance contributions owed are calculated on the contribution base.
The contribution base is derived from the taxable income in Box 1.
The contribution base also includes income received abroad that is not subject to income tax in the Netherlands.
www.belastingdienst.nl /buitenland_uk/buitenland_uk-374.html   (52 words)

  
 Find in a Library
Anticipated and deferred corporate income tax in companies' financial statements
Publisher: Deventer, Netherlands ; Boston : Hingham, MA.
WorldCat is provided by OCLC Online Computer Library Center, Inc. on behalf of its member libraries.
www.worldcatlibraries.org /wcpa/ow/ce3aa0370b97ebac.html   (60 words)

  
 General Error   (Site not responding. Last check: 2007-08-12)
Your subscription does not include the database and/or document you tried to access; to add it, please go to your User Profile, or contact Customer Service.
You are not currently a subscriber to Tax Analysts Web services.
You may subscribe by clicking "Products" on our home page.
taxanalysts.com /www/tadiscus.nsf/Archives/...?OpenDocument   (107 words)

  
 Kingdom of the Netherlands - Netherlands: Selected Issues--The Labor Income Tax Credit in an International Perspective
Kingdom of the Netherlands - Netherlands: Selected Issues--The Labor Income Tax Credit in an International Perspective
Receive emails when we post new items of interest to you.
Use the free Adobe Acrobat Reader to view this PDF file.
www.imf.org /external/pubs/cat/longres.cfm?sk=15197.0   (94 words)

Try your search on: Qwika (all wikis)

Factbites
  About us   |   Why use us?   |   Reviews   |   Press   |   Contact us  
Copyright © 2005-2007 www.factbites.com Usage implies agreement with terms.