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Newsoverview (26)
Dutch Supreme Court judgment on the crediting of dividend withholding tax
January 23, 2024
On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.
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Farewell bonuses for personnel of a participation are not participation selling costs
January 3, 2024
On December 22, 2023 the Dutch Supreme Court clarified the term ‘participation costs’.
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