INTERNATIONAL TAX PLAZA - Dutch corporate income tax

List of articles in category DCIT
Title	Published Date
Standpunt van de Kennisgroep deelnemingsvrijstelling gepubliceerd over een artikel 13, zevende lid, Wet Vpb beschikking en een non-deliverable valutatermijncontract	18 June 2024
Standpunt van de Kennisgroep deelnemingsvrijstelling gepubliceerd over de toepassing van de deelnemingsvrijstelling op voordelen uit een optierecht met een geleidelijke uitoefeningsmogelijkheid	18 June 2024
Position of the Dutch tax authorities on the application of the liquidation loss scheme in case of the dissolution and liquidation of an entity that previously was a sub-subsidiary of the taxpayer	29 March 2024
Position of the Dutch tax authorities on the question whether a result on a forward exchange contract constitutes a part of the cost price of a participation	12 February 2024
A position paper of the Dutch tax authorities on the carrying-back of losses for Dutch corporate income tax purposes has been published	15 November 2023
Position paper of a knowledge group of the Dutch tax authorities regarding the application of Articles 10c and 25 of the DCIT Act in relation to a Total Return on Equity Swap	22 June 2023
Position paper of a knowledge group of the Dutch tax authorities on the treatment for Dutch corporate income tax purposes of certain Phantom Stocks	07 June 2023
Position paper of a knowledge group of the Dutch tax authorities on the qualification of a reverse convertible loan for Dutch corporate income tax purposes and the deductibility of the surcharge paid for the conversion right	07 June 2023

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