in the Netherlands. ▪ An employee is a natural person who performs work in the Netherlands for an employer: - on the basis of a contract of employment within the meaning of Articles 7:610, 7:610(a) and 7:610(b) of the Dutch Civil Code, or - on the basis of a contract for work, except where this person runs his or her own business; or - as an assistant to a party accepting the contract for work as referred to in the previous indent. ▪ Companies active in the construction & infrastructure sector are: - construction & infrastructure companies, as defined in clause 10.2.2; - companies that carry out projects under own management, as defined in clause 10.2.3; - temporary employment agencies, as defined in clause 10.2.4; - training companies, as defined in clause 10.2.5.
in the Netherlands de inkomstenbelasting (Income tax), - de loonbelasting (wages tax), - de vennootschapsbelasting (company tax) including the Government share in the net profits of the exploitation of natural resources levied pursuant to the Mijnwet 1810 (the Mining Act of 1810) with respect to concessions issued from 1967, or pursuant to the Mijnwet Xxxxxxxxxxxx Xxxx 0000 (xxx Xxxxxxxxxxx Continental Shelf Mining Act of 1965), - de dividendbelasting (dividend tax), - de vermogensbelasting (capital tax) (hereinafter referred to as “Netherlands tax”).
in the Netherlands for taxable years and periods beginning on or after the 1st January, 1965;
in the Netherlands for any taxable year or period beginning after the end of the calendar year in which such notice is given;
in the Netherlands. The Netherlands comes in at 30th for “ease of doing business” in the World Bank’s Doing Business 201031 (further details given in Annex C6). This represents a slightly lower ranking compared to the previous year, and means that it is not considered as favourable as a number of other EU countries: UK (5th), Denmark (6th), Ireland (7th), Finland (16th) and Sweden (18th), Belgium (22nd), Estonia (24th), Germany (25th), Lithuania (26th), Latvia (27th) and Austria (28th). The Netherlands is has become increasingly proactive in seeking to attract foreign direct investments, an important part of which should come from foreign companies setting up a logistics hub in the Netherlands - either foreign owned or rented capacity from local third party. Various Dutch (semi-)government agencies work closely together to achieve this: among these, the Netherlands Foreign Investment Agency (NFIA), Holland Financial Centre (HFC) and the Holland International Distribution Council (HIDC).32 The Netherlands has long had a favourable tax regime which has made (and continues to make) it very attractive as a European entry point by overseas companies, particularly in view of its extensive international tax treaty network. With a corporate income tax rate of 25.5%, it has a lower rate compared to all countries surrounding it. For decades, its Participation Exemption has not taxed foreign business profits (dividends as well as capital gains) derived from subsidiaries; and recently – in January 2006 - the Capital Tax was abolished thereby freeing up capital contributions to companies. The Netherlands has traditionally been very welcoming to expatriates of foreign companies. Under the so-called 30% provision, expatriates with certain skills can receive 30% of their income as a tax free allowance. This feature also, of course, benefits the employer in negotiating (net) salaries. Another traditional benefit is the open attitude of the Dutch tax authorities to discuss tax positions with companies, unheard of in many other countries. These discussions can be formalized in agreements (or rulings) with the Dutch tax authorities that offer optimum certainty in advance. At present, various discussions are taking place with the intention to influence the Dutch investment climate in a positive way, with the objective of ensuring that tax benefits are available mainly to companies with actual business activities in the Netherlands (i.e., making a clear distinction with those using the country for...
in the Netherlands. According to a study conducted in 2004 by the World Bank, the Service sector in the Netherlands represented over 70% of the country’s GDP and over 80% of its employment. In the last five years, new jobs have almost exclusively been provided by the Service sector. This makes the Netherlands even more reliant on services than the majority of other Western European countries. The principal service sectors that are of importance to the Dutch economy are ICT technologies, nanotechnologies and genomics, telecommunications, business services, life sciences (biomedicine) as well as tourism, transportation, goods distribution (logistics), the creative industries (including publishing and media), engineering, and financial services (especially pensions and insurance)49. The Netherlands is particularly well-known for a number of service specializations which include e-commerce (“web shops”), customer care centres and personal communication services50.
in the Netherlands. Specific support for outward investment from the Netherlands When it comes to providing state financial support, the Dutch government exercises great restraint. After the UK, the state support granted in the Netherlands was the lowest of all benchmarked countries in 2006; and its state support was also low between 2001 and 2005. 103 xxxx://xxx.xxxxxxxxxx-xxxxxxx.xxx/Grow/Finance/RandD+Fund+Small+Projects.htm 104 xxxx://xxx.xxxxxxxxxx-xxxxxxx.xxx/ResearchInnovate/R+and+D+Collaboration/ 105 xxxx://xxx.xxxxxxxxxx-xxxxxxx.xxx/ResearchInnovate/R+and+D+in+your+Enterprise/Expertise.htm 106 xxxx://xxx.xxxxxxxxxx-xxxxxxx.xxx/Grow/Finance/JobExpansionFund.htm 107 xxxx://xxx.xxxxxxxxxx-xxxxxxx.xxx/Grow/Finance/FundingforCompanyExpansion.htm 108 xxxx://xxx.xxxxxxxxxx-xxxxxxx.xxx/Grow/Finance/Lean+Business+Offer.htm 109 “Irish Enterprise - Building for the Future”, Enterprise Ireland. Where support is provided by the Dutch government, it tends to be done on an as-needed basis. Whilst the Netherlands does not actively intervene with financial subsidies to support Dutch companies investing or trading overseas, it has set up a service through its Ministry of Economic Affairs to support its companies. The Netherlands Business Support Offices (NBSOs) comprise a network of 19 offices in 10 countries, specifically to support Dutch businesses in their international activities. They are dedicated exclusively to the promotion of Dutch trade and investment, and they are particularly effective in supporting SMEs. Their activities are coordinated by the local embassies, although they have no diplomatic status. The services provided by the NBSOs are free of charge, and include: Responding to trade requests: The first port-of-call to access this service is the Country Officer at the Ministry of Economics Affairs’ EVD headquarters in The Hague. If more specific and detailed local information is required (including information which may be exclusively available overseas), this is subsequently acquired through the NBSO.
in the Netherlands. Brief discussions with staff at the Netherlands Embassy in London revealed that no one there was aware of any implementation of the EPA to date. It was not clear who was seen as being responsible for such an implementation or as to how it would occur.
in the Netherlands to income and fortune assignable to fiscal years and periods commencing after the end of the calendar year in which notice of termination is given;
in the Netherlands. Paper presented at the fourth biennial International Conference of Infant Studies, New York. (chapter 3) Xxxx, X. X. (1997). Handleiding bij de vragenlijst voor gezinsproblemen. [Manual accompanying the Dutch Family Problems Questionnaire]. Rotterdam, the Netherlands: Sophia Kinderziekenhuis/Erasmus Universiteit, Afdeling Kinder- en Jeugdpsychiatrie. (chapter 2, 3) Xxxx, X. X., Xxx xxx Xxxx, E. J. C. G., Xxxxxxxx, X. X., & Xxxxxxx, D. I. (1997). Behavioral and emotional problems in young preschoolers: Cross-cultural testing of the validity of the Child Behavior Checklist/2-3. Journal of Abnormal Child Psychology, 25, 183-196. (chapter 2, 3) Xxxx, X. X., & Xxxxxxxx, X. X. (1991). Prevalence of problem behavior in Dutch children aged 2-3. Acta Psychiatrica Scandinavica, 83, 1-37. (chapter 1, 2) Xxxxxxxxxx, X., Xxxxxxx, X., & Xxxx, D. (1998). Intervention processes as predictors of outcomes in a preventive home-visitation program. Journal of Community Psychology, 26, 49-64. (chapter 1, 4, 5) Xxxxxxxxx, X., Xxxxxxxxx, G., Xxxxx-Xxxxxx, X., & Xxxxxxx-Xxxxx, O. (1987). A developmental interpretation of young children’s noncompliance. Developmental Psychology, 23, 799-806. (chapter 3, 4) L Xxxx, X., & Xxxxxx-Xxxx, X. (1994). Cumulative familial risks and low birth weight children’s cognitive and behavioral development. Journal of Clinical Child Psychology, 23, 360-372. (chapter 2, 3, 5) Xxxxxxxxx, X. X., Xxxxxx, D. R., & Xxxx, X. X. (1991). Preventive intervention and outcome with anxiously attached dyads. Child Development, 62, 1999-209. (chapter 4) Xxxxxxx, X., Xxxxxx, X. X., & Xxxxxxx, M. C. (2006). A meta-analysis of parent training: Moderators and follow-up effects. Clinical Psychology Review, 26, 86-104. (chapter 3) M Xxxxxxx, X. X. (2000). Parenting and its effects on children: On reading and misreading behavior genetics. Annual Review of Psychology, 51, 1-27. (chapter 2, 5) Xxxxxx, X. X., Xxxxxx, X. X., & Xxxxx, X. X. (2000). Relation of the therapeutic alliance with outcome and other variables: A meta-analytic review. Journal of Consulting and Clinical Psychology, 68, 438-450. (chapter 1, 4) Xxxxxxxx, X. X., & Xxxxxx, A. M. (2001). Guidelines for evaluating parent training programs. Family Relations, 50, 77-86. (chapter 4) XxXxxxxx-Xxxx, X., Xxxx, R. E., Xxxxxxxx-Xxxxxx, X., Xxxxxx, X. X., Xxxxxxxx-Xxxxx, X., & Xxxx, P. (2004). First-time mothers in home visitation services utilizing child development specialists. Infant Mental Health Journal, 25, 1-15. ...
