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New substance requirements in effect

|Approved Changes|Netherlands
Netherlands

On 1 January 2014, the new article 3a of the Implementing Decree on the Assistance in International Tax Matters (Uitvoeringsbesluit internationale bijstandsverlening bij de heffing van belastingen) (IDAITM), containing the new substance requirements for financial holding companies, came into effect.
Details of the new requirements are summarized below.
These requirements were introduced to prevent taxpayers with no real presence in the Netherlands from benefitting from the Dutch treaty network.
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