Netherlands Consulting on Additional Measures to Combat Dividend Stripping

The Dutch Ministry of Finance has launched a public consultation on additional measures to combat dividend stripping. The consultation covers the following measures:

• Net Return Approach: Targets situations where the economic interest in a dividend remains with someone other than the recipient, and denies tax credits/refunds if the costs and results associated with a series of transactions exceed 85% of the gross dividend (meaning the net return is less than 15%);
• German-Austrian Model: Requ…