This feed is published daily with selected new or updated
content from across our network. For a list of network sites, many of
which feature daily news, see below.
Providing essential tax news and information for globally
mobile artists, contractors, entrepreneurs, professionals, small businesses,
sportspersons and entertainers.
Lowtax Network Sites
Lowtax Network Portal:
'Low-tax' business and investment in the top 50 jurisdictions covered in
exceptional detail.
Tax News: Global
tax news, continuously updated through the day.
Law & Tax
News: Daily news and background data on tax and legal developments
for international business.
Offshore-e-com:
A topical guide to offshore e-commerce focused on tax and regulation.
Lowtax Library:
One of the web's largest and most authoritative business and investment
information sources.
US Tax Network:
The resource for free online US taxation information, covering: corporate
tax, individual tax, international tax, expatriates, sales and e-commerce
tax, investment tax.
NEW! Personal
Business Tax Guide: Providing essential tax news and information
on business for contractors, entrepreneurs, professionals, small businesses,
artists, sportspersons and entertainers.
Before
January 1, 2001, non-residents of Holland who were offered
employment by a resident Dutch entity could have applied
for preferential income tax treatment which, if granted
by the Ministry of Finance, resulted in 35% of the applicant's
earnings being tax free.
However,
after that date the allowance was reduced to 30% and
the top Dutch tax rate was reduced to 52% from 60%.
Other
improvements included exemption from 30% of social security
tax as well as income tax, and tax-free reimbursement
of school fees for expatriates' children.
The chief
condition which the employee must satisfy is that he
has some specific expertise which is not readily available
in Holland, but this is normally deemed to be the case
for an employee of a multinational corporation.
If the
application is successful the employee can elect to
be treated preferentially for a period of up to 120
months. After 4 years the employer must prove that he
still cannot get a local employee with the expatriate's
specific expertise whereupon the preferential fiscal
status will continue for another 6 years.
If the
employee has lived in the Netherlands prior to the application
then this period of residence will be deducted from
the 10 year period. If the expatriate employee changes
employer he will have to re-submit his application and
establish that the criteria of unavailable specific
expertise still applies.
One of the
web's largest and most authoritative business and investment
information sources. Alongside topical, daily news on worldwide
tax developments, you can receive weekly newswires or
access up-to-date intelligence
reports on a range of legal, tax and investment
subjects.
Our 16
constantly updated intelligence reports cover every
important aspect of 'offshore' and international tax-planning
in depth, including banking secrecy, the EU's savings
tax directive, offshore funds, e-commerce, offshore
gaming and transfer pricing. Reports are available for
immediate downloading or as subscription
services with news pages.
Advertising &
Marketing
With over 50,000 qualified readers every month our web-sites
offer a number of cost effective, targeted advertising,
sponsorship and marketing opportunities:
Display advertising - from 'skyscrapers' to 'buttons'
Content/article submission and sponsorship
Opt-in email marketing
On-line Services Directory listings
Could your corporate web-site or newsletter benefit
from incorporating regularly updated news and content
tailored to serve your clients' interests? We can provide
a variety of maintenance-free news and content solutions
that can be seamlessly integrated and dynamically delivered:
IMPORTANT NOTICE: THE LOWTAX NETWORK
has taken reasonable care in sourcing and presenting the information contained
on this site, but accepts no responsibility for any financial or other loss
or damage that may result from its use. In particular, users of the site are
advised to take appropriate professional advice before committing themselves
to involvement in offshore jurisdictions, offshore trusts or offshore investments.
All materials on this site copyright THE LOWTAX NETWORK 1999 to 2010.
All content on this site
has been provided by BSIRN.