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Corporate taxes

机译：公司税

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The Netherlands offers several tax advantages that attract a large number of international companies. Major benefits include the "participation exemption", which exempts foreign subsidiaries from taxes on dividends and capital gains, and the so-called innovation box, which applies a reduced tax rate on royalties. Corporate tax rates have fallen in recent years to put the country in line with the EU average, but a further cut planned for 2021 was shelved due to the coronavirus (covid-19) crisis. Some benefits of the Dutch tax system have come under increased scrutiny in recent years because of concerns that international companies are using the country as a base to funnel profits to low-tax jurisdictions. Driven by the OECD's Base Erosion and Profit Shifting (BEPS) recommendations and related EU regulations, the Dutch government is gradually reforming corporate tax law to close loopholes. This includes changes to the advance tax rulings process, increased sharing of fiscal information with other countries, and new rules governing payments between parent companies and subsidiaries. The latest changes in 2021-22 include limiting the deduction of losses from previous years and an increase in the withholding tax on interest and dividends to low-tax territories.
机译：荷兰提供一些税收优惠吸引大量的国际公司。“参与豁免”,免除外国子公司的股息和资本税收益,和所谓的创新的盒子适用于降低税率版税。公司税率近年来有所下降把国家与欧盟的平均水平,但进一步削减计划在2021年搁置由于冠状病毒(covid-19)危机。荷兰税收制度受到的好处近年来审查,因为增加担心国际公司使用国家作为一个基础漏斗利润低税率地区。侵蚀和利润转移(易暴食组)建议和有关欧盟法规,荷兰政府正在逐步改革企业税法漏洞。预先税务裁定过程,增加了与其他共享的财政信息国家,新规定支付母公司和子公司之间。最新2021 - 22的变化包括限制前几年和扣除的损失增加预扣税和兴趣股息低税地区。

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    《Country Commerce: Netherlands》 |2022年第12期|36-46|共11页
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