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- W3124328241 abstract "This chapter reflects on the most recent pieces of corporate tax legislation in the Netherlands. It introduced as per 2007 a sizeable reduction of the corporate tax rate and corresponding measures in the personal income tax, tighter rules for deduction of costs and losses, changes in existing anti-avoidance rules, and two special tax incentives: one for profits from research and development, and one for profits from intragroup financial services. This package raises two types of questions; both are addressed in the chapter. One is the balancing of interests in the legislative process: is this typically large firms policy? The second, more basic, question is how the process of choosing these aims was affected by the different interests at stake. For corporation tax measures such as the Dutch corporation tax reform, the most important part of the Code is Member States commitment to refrain from introducing new potentially harmful tax measures. Keywords: Dutch corporation tax reform 2007; Netherlands" @default.
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- W3124328241 date "2009-01-01" @default.
- W3124328241 modified "2023-09-25" @default.
- W3124328241 title "Chapter 10. Assessing Corporate Tax Reform: Incomplete Information And Conflicting Interests" @default.
- W3124328241 doi "https://doi.org/10.1163/ej.9789004170209.i-280.68" @default.
- W3124328241 hasPublicationYear "2009" @default.
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