НОВОСТИ БИЗНЕСА
2005
29 апреля 2005 голландский Министр финансов выпустил официальный документ, раскрывающий суть ожидаемой реформы голландской корпоративной налоговой системы. Учитывая обычный законодательный процесс, предполагаемая дата вступления документа в силу — 1 января 2007 года. В плане международного контекста следует обратить внимание на следующие моменты, представляющие особый интерес.
Сокращение обычной ставки корпоративного налога
Дополнительно к недавно объявленным сокращениям сейчас предполагается, что налоговая ставка в дальнейшем сократится до 27.4% в 2007 и до 26.9% после 2007 года.
Освобождение от налогов при долевом участии
Предлагается ликвидировать тест на портфельные инвестиции для зарубежных филиалов. Единственным условием для применения освобождения при долевом участии будет минимальное владение 5% акциями филиала. По отношению к «пассивному» зарубежному филиалу освобождение будет применяться, только если доходы филиала облагаются соответствующим налогом. Если нет, будет применяться налоговый кредит.
Межфирменный процент
Предлагается ввести межфирменные процентные капиталовложения, при помощи которых баланс выплаченных и полученных процентов по межфирменным заемам будет облагаться налогом по выгодной ставке (например, 10%). Подача заявления будет факультативной, так что любой отрицательный баланс может удерживаться по стандартной налоговой ставке.
Компенсация зарубежных потерь
В ответ на тенденции развития ЕС предлагается расширить единый фискальный режим для неголландских групп компаний. В результате введения единых фискальных правил неголландские филиалы, включаемые в фискальное единство, могут рассматриваться как зарубежные филиалы, таким образом, потери зарубежного филиала сократят голландскую налоговую базу, в то время как доходы такого филиала будут в целом освобождены от налогообложения. Потери зарубежного филиала, которые были засчитаны в предыдущие годы, сократят освобождение для будущей прибыли филиала и будут полностью возвращены, когда соответствующие виды деятельности не будут больше вестись через филиал. Вся прибыль и потеря зарубежных филиалов должны будут приносить чистый доход до применения освобождения или вычета налогов.
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