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Netherlands issues new explanatory Decree on international tax matters

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Netherlands

  • The Dutch State Secretary of Finance has published a new Decree on Corporate Income Tax, Personal Income Tax, Dividend Withholding Tax, International Tax Law (Decree IBRW, or the Decree). The Decree comes into effect on 29 June 2023.
  • The Decree explains and clarifies situations that have been presented in the practical implementation of international tax matters. More specifically, the guidance rel…

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