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![Richest Americans, Income Inequality, Presidential Campaign Trail](https://taxfoundation.org/wp-content/uploads/2019/07/money-invest-dollar-300x200.jpeg)
![Netherlands Controlled Foreign Corporation Rules. Netherlands CFC rules, Dutch tax system, Netherlands corporate tax, Netherlands tax](https://taxfoundation.org/wp-content/uploads/2019/07/Netherlands-CFC-rules-Dutch-tax-system-Netherlands-tax-300x203.jpg)
How Controlled Foreign Corporation Rules Look Around the World: Netherlands
The Dutch tax system is characterized by its simplicity and the attractiveness to investors. With the incorporation of CFC rules, the Dutch government protected its tax base from erosion and profit shifting. The Netherlands is facing a whole series of adjustments that would create a more complex system adapted to the international standards recommended by the OECD and adopted by the European Union Council. When revising the rules authorities must be mindful about not making the system more complex and to avoid increasing the compliance burden in the country.
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How Controlled Foreign Corporation Rules Look Around the World: Japan
Japan is a country with a complex multilayer system to calculate the corporate income tax. As a consequence, the CFC income determination has evolved as a complex set of rules to complement the corporate income tax. It would be a great idea for the Japanese authorities to address a simplification of the rules to facilitate the entry of new capital investments into their economy.
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State Throwback and Throwout Rules: A Primer
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Senator Van Hollen Introduces Proposal to Raise Taxes on High-Income Households
Van Hollen’s proposals add to the long list of Democratic Party tax proposals that attempt to both raise additional revenue from corporations and high-income households and make the tax code more progressive and “equitable.”
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