Dutch people come into contact with international tax legislation when they expand their activities to countries outside the Netherlands. Foreign tax payers can fall under the Dutch tax scope when they expand their activities in the Netherlands.
Charges that could arise include profits tax, source tax on dividends, interest, and royalties, as well as income tax and social-security contributions for employees who are based abroad ( expat services ).
In view of source deductions on dividend, interest and royalties, a good international corporate structure (international structuring) is of the utmost importance.
In the framework of the taxation on business profits, the rules in relation to interest-rate deduction (for example, thin-cap rules) require attention, as do the rules concerning transactions between the various parts of a group of companies (
transfer pricing
).
Mazars has the necessary specialist knowledge on these topics. What's more, Mazars can call on a large international network.
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