Netherlands Lower House Considers Bill to Amend Various Tax Laws

The Dutch lower house of Parliament (Tweede Kamer) April 13 accepted for consideration Bill No. 36342, to amend various tax laws. The bill includes measures to: 1) amend gift deduction provisions; 2) establish legal protection for tax interest decisions on provisional assessments; 3) allow tax credits for expatriate officials subject to withheld payroll taxes; 4) exclude the deduction of withholding tax on dividends for certain nonresident corporate taxpayers; 5) expand the group of withholding agents for dividends to include reverse hybrid entities for withholding tax; and 6) establish input VAT deductions for qualifying supplies of food and drinks by hotel ...