Global Legal Update (#07 July-August 2015)

Tax Consequences of the Disposal of Corporate Rights in the Netherlands

Nataliia M. Tuzheliak

Acountry’s tax regime is always a key factor for any business considering new markets’ exploration. In recent times, there has been increasing interest in Netherlands from multinational companies wishing to avoid supposed tax havens and blacklisted jurisdictions. In this regard, this article aims to address the major tax consequences of the repayment of share premium to the shareholders, securities disposition and dividend distribution in Netherlands with the prospects of EU Parent-Subsidiary Directive...

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