ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
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Netherlands<br />
• Additionally, the Cabinet has sent a few letters to the Lower<br />
House on various topics, including wealth inequality in the<br />
Netherlands and the future of the <strong>tax</strong> system. However, the<br />
letters do not contain any concrete plans.<br />
2.2 Fiscal consolidation vs. stimulus<br />
Fiscal stimulus<br />
As a result of the state aid provisions in the EU Treaty, the<br />
Netherlands does not in principle stimulate particular sectors<br />
through its <strong>tax</strong> system. Nevertheless, the following measures<br />
should be noted:<br />
• Energy investment deduction<br />
• Environment investment deduction<br />
• Tonnage <strong>tax</strong> regime (shipping industry)<br />
• Innovative sector (innovation box, deduction <strong>for</strong> certain wage<br />
<strong>tax</strong>es, research and development deduction)<br />
Fiscal consolidation<br />
<br />
<br />
innovative sector, the energy sector and the environmental<br />
sector will be (slightly) reduced, in the sense that, generally<br />
speaking, those arrangements only apply to investment of a<br />
certain (larger) amount.<br />
• Headline CIT rate<br />
<br />
<br />
<br />
<br />
<br />
• Interest deductibility<br />
<br />
<br />
<br />
<br />
<br />
• Hybrid mismatches<br />
<br />
<br />
<br />
<br />
<br />
• Treatment of losses<br />
<br />
<br />
<br />
<br />
<br />
• Capital gains <strong>tax</strong><br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
<br />
• <br />
<br />
<br />
<br />
<br />
<br />
• Controlled <strong>for</strong>eign companies (CFCs)<br />
<br />
<br />
<br />
<br />
<br />
• Thin capitalization<br />
<br />
<br />
<br />
<br />
<br />
• Transfer pricing changes<br />
<br />
<br />
<br />
<br />
<br />
The <strong>outlook</strong> <strong>for</strong> <strong>global</strong> <strong>tax</strong> <strong>policy</strong> in <strong>2015</strong> | 135
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