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The subsidiary concerned may have both Dutch or non-Dutch residency; the equal tax treatment allows non-Dutch subsidiaries to better compete with local ones. Substantial holding exemption prevents double corporate taxation of profits. [11] This feature of the tax regime makes the Netherlands an attractive location for European headquarters.
A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset base.
Under this method the company's fiscal year is defined as the Saturday (or other day selected) that falls closest to the last day of the fiscal year end month. For example, if the fiscal year end month is August, the company's year end could fall on any date from August 28 to September 3. Currently it would end on the following days:
The 2019 Dutch corporate tax rate was 19% of the taxable income up to and including (euro) € 200,000, above which the rate was 25%. The lower rate decreased to 16.5% in 2020. In 2021 the rate for the first bracket further decreased to 15% with taxable income up to € 245,000. [12] The top Dutch corporate tax rate instead remained stable at 25%.
Year-ending (or "12-months-ending") is a 12-month period used for financial and other seasonal reporting. [ 1 ] In the context of finance , "Year-ending" is often provided in monthly financial statements detailing the performance of a business entity . [ 2 ]
The acronym EMEA is a shorthand way of referencing the two continents (Africa and Europe) and the Middle Eastern sub-continent all at once. As the name suggests, the region includes all of the countries found on the continents of Africa and Europe, as well as the countries that make up the Middle East.
EU VAT Tax Rates. The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). The EU's institutions do not collect the tax, but EU member states are each required to adopt in national legislation a value added tax that complies with the EU VAT code.
The Netherlands Authority for the Financial Markets (AFM) was set up on 1 March 2002 as the successor to the Securities Board of the Netherlands (Dutch: Stichting Toezicht Effectenverkeer or STE, itself established in 1989). As part of the legislation that created the AFM, its responsibilities were greatly expanded to cover all financial ...