Doing Business in the Netherlands 2012 - American Chamber of ...

More documents

Recommendations

Info

18.11 Liquidation...................................................................... 188 18.12 Mergers and Demergers .................................................. 189 18.12.1 Business Merger ................................................. 189 18.12.2 Merger by Share-for-Share Exchange ................ 190 18.12.3 Legal Merger ...................................................... 190 18.12.4 Demerger ............................................................ 191 18.13 Fiscal Unity..................................................................... 191 18.14 Investment Companies (FBI) .......................................... 192 18.15 Exempt Investment Fund (VBI)...................................... 196 18.16 Transfer Pricing Regime ................................................. 198 18.17 Competent Authority/Arbitration Convention ................ 200 18.18 European Economic Interest Grouping and Societas Europaea ......................................................................... 201 18.18.1 EEIG ................................................................... 201 18.18.2 Societas Europaea............................................... 202 18.19 EU Interest and Royalty Directive .................................. 203 18.20 EU Savings Directive...................................................... 204 18.21 EU Parent-Subsidiary Directive...................................... 204 18.22 EU Merger Directive....................................................... 205 18.23 Summary of the Netherlands’ Bilateral Tax Treaties...... 205 19 Other Taxes............................................................................... 210 19.1 Value-Added Tax (VAT)................................................ 210 19.1.1 Taxable Persons.................................................. 210 19.1.2 Taxable Transactions .......................................... 210 19.1.3 Place of Supply ................................................... 211 19.1.4 Intra-Community Acquisitions ........................... 211 19.1.5 Exempted Activities............................................ 212 19.1.6 Rates ................................................................... 213 19.1.7 Payment, VAT Returns and Administrative Requirements ..................................................... 213 19.2 Real Estate Transfer Tax................................................. 214 19.3 Dividend Withholding Tax ............................................. 215 19.4 Interest and Royalties...................................................... 215 20 International Distribution Centers/Customs Facilities.............. 216 20.1 Customs Value and Applicable Customs Rate................ 217 x Baker & McKenzie
Doing Business in the Netherlands 2012 20.2 Customs Warehouses ...................................................... 218 20.2.1 Authorization ...................................................... 219 20.2.2 Single (European) Authorization ........................ 220 20.3 Other EU Customs Facilities........................................... 221 20.3.1 Customs Bonded Storage.................................... 221 20.3.2 Inward Processing Relief.................................... 221 20.3.3 Outward Processing Relief ................................. 222 20.3.4 Processing Under Customs Control.................... 222 20.3.5 Customs-Bonded Transport ................................ 222 20.4 Authorized Economic Operator ...................................... 222 20.5 VAT and Excises ............................................................ 223 21 Investment Incentives ............................................................... 225 21.1 Tax Incentives (VAMIL/EIA/MIA/RDA) ...................... 225 21.2 Export Enhancing Credits ............................................... 226 21.2.1 Prepare2start ....................................................... 226 21.2.2 2xplore ................................................................ 227 21.2.3 PSI ...................................................................... 228 21.2.4 EKV .................................................................... 229 21.2.5 Export Credit Guarantee Facility........................ 230 21.3 Environmental Management and Energy Saving Incentives ........................................................................ 230 21.4 Innovation Box: Reduced Corporate Income Tax Rate .. 231 21.5 Research and Development............................................. 231 21.5.1 WBSO................................................................. 231 21.5.2 Innovation Credit ................................................ 232 22 Financial Regulations................................................................ 233 22.1 Exchange Control Regulations........................................ 233 22.2 Regulated Financial Activities ........................................ 234 22.2.1 Banking Activities .............................................. 234 22.2.2 Offering and Admission to Trading of Securities237 22.2.3 Public Offers....................................................... 238 22.2.4 Investment Services and Markets in Financial Instruments......................................................... 238 22.2.5 Market Abuse...................................................... 240 Baker & McKenzie xi
Page 1 and 2: Doing Business in the Netherlands 2
Page 3 and 4: Editorial Contributions Robert van
Page 11: Doing Business in the Netherlands 2
Page 19 and 20: Innovative ways to inform you Doing
Page 21 and 22: 1 The Netherlands Doing Business in
Page 31 and 32: Steady-Course Policy Doing Business
Page 37 and 38: 2 Legal Forms of Doing Business Doi
Page 39 and 40: 2.3 Branch versus Subsidiary Doing
Page 51 and 52: 4 The Subsidiary 4.1 Incorporation
Page 63 and 64:
Doing Business in the Netherlands 2
Page 65 and 66:
Page 67 and 68:
Page 69 and 70:
Page 71 and 72:
Page 73 and 74:
Page 75 and 76:
Page 77 and 78:
8 Commercial Contracts 8.1 General
Page 79 and 80:
Page 81 and 82:
Page 83 and 84:
9 Real Estate 9.1 Ownership Doing B
Page 85 and 86:
Page 87 and 88:
Page 89 and 90:
9.7 Leases Doing Business in the Ne
Page 91 and 92:
Page 93 and 94:
Page 95 and 96:
Page 97 and 98:
Page 99 and 100:
Page 101 and 102:
10.5 The European Economic Area Doi
Page 103 and 104:
Page 105 and 106:
Page 107 and 108:
Page 109 and 110:
Page 111 and 112:
Page 113 and 114:
Page 115 and 116:
Page 117 and 118:
12 Telecommunications 12.1 Market S
Page 119 and 120:
Page 121 and 122:
Page 123 and 124:
12.9 Net Neutrality Doing Business
Page 125 and 126:
Page 127 and 128:
Page 129 and 130:
Page 131 and 132:
Page 133 and 134:
14 Labor Law 14.1 Term Doing Busine
Page 135 and 136:
Page 137 and 138:
Page 139 and 140:
Page 141 and 142:
Page 143 and 144:
14.4 Works Council Doing Business i
Page 145 and 146:
Page 147 and 148:
Page 149 and 150:
Page 151 and 152:
Page 153 and 154:
Page 155 and 156:
Page 157 and 158:
Page 159 and 160:
Page 161 and 162:
Page 163 and 164:
Page 165 and 166:
Page 167 and 168:
Page 169 and 170:
17.5 Income Tax Ruling Doing Busine
Page 171 and 172:
17.5.3 Status of the Employer Doing
Page 173 and 174:
Page 175 and 176:
Page 177 and 178:
Page 179 and 180:
Page 181 and 182:
18.1.7 Non-Resident Shareholder Tax
Page 183 and 184:
18.2.4 Method of Taxation and Tax R
Page 185 and 186:
Page 187 and 188:
Page 189 and 190:
Page 191 and 192:
18.6 Limitations on Deductions of I
Page 193 and 194:
Page 195 and 196:
Page 197 and 198:
Page 199 and 200:
18.9 Tax Incentives Doing Business
Page 201 and 202:
Page 203 and 204:
Page 205 and 206:
Page 207 and 208:
Page 209 and 210:
Page 211 and 212:
Page 213 and 214:
Page 215 and 216:
Page 217 and 218:
Page 219 and 220:
Page 221 and 222:
Page 223 and 224:
Page 225 and 226:
Page 227 and 228:
19.1.6 Rates Doing Business in the
Page 229 and 230:
19.3 Dividend Withholding Tax Doing
Page 231 and 232:
Page 233 and 234:
Page 235 and 236:
Page 237 and 238:
Page 239 and 240:
21 Investment Incentives Doing Busi
Page 241 and 242:
Page 243 and 244:
Page 245 and 246:
Page 247 and 248:
22 Financial Regulations 22.1 Excha
Page 249 and 250:
Page 251 and 252:
Page 253 and 254:
Page 255 and 256:
Page 257 and 258:
Page 259 and 260:
22.2.8 Other Regulated Activities D
Page 261 and 262:
Page 263 and 264:
Page 265 and 266:
23.3.3 Product Liability Doing Busi
Page 267 and 268:
Page 269 and 270:
Page 271 and 272:
Page 273 and 274:
Page 275 and 276:
Page 277 and 278:
Page 279 and 280:
24.13 Arbitration Doing Business in
Page 281 and 282:
Page 283 and 284:
Page 285 and 286:
Page 287 and 288:
Tax Corporate & International Tax H
Page 289:
www.bakermckenzie.nl Baker & McKenz
show all

Doing Business in the Netherlands 2012 - American Chamber of ...

Create successful ePaper yourself

Delete template?

Save as template?