ETUDES FISCALES INTERNATIONALES

 PAYS BAS

• Les sites officiels des pays bas  I
  
• Les sites officiels des pays bas  II
  
• Netherlands Foreign Investment Agency
  
• TAX ADMINISTRATION
  
• MINISTERE  DES FINANCES 
  
• traite fiscal France-PAYS BAS

• Taxation in the Netherlands 2007

 This brochure is intended for Dutch-based companies that operate internationally and for international companies wishing to set up a business in the Netherlands . The brochure offers a general overview of the taxes to which companies in the Netherlands are liable.

• International aspects of taxation in the Netherlands

A general overview of the international aspects of taxation in the Netherlands . The topis are the avoiding of double taxation, the treaties for the avoidance of double taxation, the notion non resident tax payer and the practice of Advance pricing Agreement (APA) and Advance Tax Ruling (ATR)

• Tax Convention with Isle of Man

 Agreement between the Isle of Man and the Kingdom of the Netherlands for the avoidance of double taxation with respect to Enterprises operating ships or aircraft in international traffic.

•  Agreement with the Isle of Man, information exchange

Agreement between the Isle of Man and the Kingdom of the Netherlands for the exchange of information relating tot tax matters.

•  Agreement with the Isle of Man, mutual agreement procedures

Agreement between the Kingdom of the Netherlands and the Isle of Man on the access to mutual agreements procedures in connection with the adjustment of profits of associated enterprises and the application of the Netherlands participation exemption.

•  Enforcement of Article 35 of the Tax Convention with the U.S. of A.

 The United States of America and the Netherlands have a new agreement about the determination of pension funds. The agreement is an amendment on Article 35 of the Convention between The Kingdom of the Netherlands and the United States of America . From now on the so called ‘Strike Funds’ can directly profit the treaty benefits, as well as Netherlands limited fund for mutual account (besloten fondsen voor gemene rekening) in which each participant is a Netherlands resident tax-exempt company.

•  Convention with Barbados

 This document contains the text of the Convention between the Netherlands and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, including the accompanying protocol