Tax-exempt companies receiving dividends from foreign subsidiaries – Decree on comparable foreign tax regimes published

On 29 December 2009, a Ministerial Decree was published on countries with a profit tax comparable with the Netherlands Antilles profit tax.
The Decree was the result of amendments to the tax regime for Antillean exempt companies, which apply from 1 January 2010. One of the requirements is that companies receiving dividends from foreign subsidiaries can only maintai…
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