The Netherlands, as one of the world’s largest recipient of foreign investment, has a very stable economy environment, with relatively low deficits and inflation rate. From a tax perspective, the Netherlands is open and attractive for financing activities due to the country’s tax authorities’ pragmatic...
In the Netherlands, the Dutch tax authorities apply the margin scheme for the trade in second-hand goods, art pieces and collector items. Despite the fact that this VAT ruling has been around for years, the margin scheme might not always be clear to trading companies....
In difficult times, companies might not always be profitable. The Dutch tax authority allows companies to offset the incurred losses against past and future profits under certain conditions. This tax loss relief deduction is called carry-back and carry-forward. With regards to income tax and corporate tax,...