OrbitaxDutch Tax Administration Explains Outbound Dividends Not Eligible for Tax Treaty Benefits May Still Apply Domestic Withholding Exemption
|Approved Changes|Netherlands
The Dutch Tax Administration has published its position on whether a dividend distribution is eligible for the withholding tax exemption under Article 4(2) of the Dividend Withholding Tax Act in cases where the dividend is not eligible for treaty benefits. Article 4(2) provides a withholding tax exemption on proceeds from shares, profit-sharing certificates, capital contributions, and certain …
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