Netherlands Government Bites the Bullet: Fiscal Agenda - Tax Policy and Reform Announcements

Journal
Smit, P.M.; Strien, J. van; Valkenburg, J.W.
Netherlands
Bulletin for International Taxation 2011 (Volume 65), No. 9
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In this article, the authors comment on the background, content and corporate income tax (the "DCIT") implications of the 2011 Netherlands Fiscal Agenda. The authors' view is that the Netherlands government is correct to opt for a reduced DCIT rate and a stable tax environment, rather than special tax regimes.