OrbitaxDecree on avoidance of double taxation amended to combat group structures to increase credit for foreign withholding tax on interest
|Approved Changes|Netherlands
On 20 April 2009, the State Secretary of Finance published a Decree, no. IFZ2009/234M, to amend the Decree on the avoidance of double taxation 2001 to combat group structures aimed at increasing creditable foreign withholding tax on interest.
In 2008, the State Secretary of Finance was questioned about schemes by which investment funds increased the amount of foreign tax credit availa…
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