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Leveraging a Netherlands investment from overseas

26/02/2003Source: Deloitte & Touche. Arthur Goedkoop 

Non-Dutch parties looking to acquire the shares of, or co-invest in, a Dutch company must consider several taxation issues that have cropped up as a result of recent reforms. Arthur Goedkoop of Deloitte & Touche outlines these issues for the overseas investor.

Dutch taxation has been characterised by reform in recent months. A new fiscal unity regime has been enforced as of this year, one aspect of which is the eight-year deferral rule. The author outlines a number of ways to prevent the deferral rule from applying.


Copyright © 2003 Deloitte & Touche

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Arthur Goedkoop is a partner at Deloitte & Touche in the Netherlands.

Deloitte & Touche is one of the largest and strongest professional services firms in the world, delivering audit and advisory, tax & legal, management consulting, and financial advisory services. For more information please visit www.deloitte.com

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