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… cost of capital in order to enhance their economic position in the international market. Legislators will try to mitigate tax base erosion and enhance the simplicity of the tax system, whilst still improving their business climate in order to attract foreign businesses. The results of implementing a new tax system can for this reason never considered to be perfect, but simply the next best thing. The debt and equity distinction from a Dutch perspective | 8 | It is important to first establish … of independent taxation of corporations.’ Based on this view, tax treatment regarding limited liability companies should not take into account the amount of tax payed by its shareholders. Therefore, Secretary Pierson abolished the deduction of 4% in exchange of a great reduction of the tax rate from 4% to 2% (Kamerstukken II, 1892/1893, p. 473-474). This rate would later be amended to 2,5%. 2.2.3. ‘Inkomstenbelasting 1914’ Under the ‘Inkomstenbelasting 1914’ (further: IB 1914), taxation was no … income taxation and taxing rights between countries. Amsterdam: IBFD Publications. Hariton, D.P. (1994), Distinguishing Between Equity and Debt in the New Financial Environment. Tax Law Review, 49(3), 500-502. Retrieved from: http://heinonline.org The debt and equity distinction from a Dutch perspective | 89 | Institute for Fiscal Studies (IFS). (1991). Equity for Companies: A Corporation Tax for the 1990s. IFS Commentary, 26. Retrieved from: www.ifs.org.uk/publications/1914 …

… events that will help you make new friends and adjust to life in the Netherlands and at Maastricht University. Learn more about the Foundation Programme Mathematics requirement For this bachelor’s programme, certain Dutch mathematics courses or a foreign equivalent are compulsory. The required mathematics courses are: Dutch diplomas: mathematics level VWO wiskunde B Belgian diplomas: ASO with mathematics at least 4 hours per week in the final 2 years. KSO, TSO, or BSO (BSO only if you followed … Students who do not meet the required mathematics level, have a so-called mathematics deficiency. The mathematics deficiency has to be cleared before the start of the bachelor’s first year. To help you meet the mathematic requirement, we offer an online preparatory math course and an online exam. Read more about the mathematics deficiency https://www.maastrichtuniversity.nl/chat.html https://www.facebook.com/maastricht.university/ https://twitter.com/maastrichtu https://www.instagram.com/maastrichtuniversity/ …

… 16 a. Minority Shareholdings ............................................................................................................ 16 b. Shares listed on an approved Stock Exchange ......................................................................... 17 c. Corporate Reorganisations ........................................................................................................ 18 d. Real Estate in which a … Taxation of Capital Gains, p. 367. 11 a. The Lamesa Case The necessity of an explicit reference to the indirect derivation of value has become evident in the Australian case Lamesa 44 in 1997. In this case, the interposition of a company between a foreign shareholder and an Australian mining company enabled that the gains derived by the foreign shareholder fell outside the scope of the real estate company provision in the Australia-Netherlands tax treaty 45 . Australia’s Federal Court clarified that “[w]hen legislation speaks of the assets of one company it invariably does not intend …

… business units are used to the same business culture with respect to power and hierarchy in managerial decision making. Investors might exhibit a large home bias in their stock and bond portfolios if they feel culturally very different from the foreign markets in which they could invest. Countries might trade more with each other when they share a common culture due to a historical colonial relationship. Reuter (2011) and Karolyi (2016) discuss the different approaches for measuring culture …

… Report 15 November 2018 ITEM-Benelux Workshop “Recognising Qualifications across European Borders: An Exchange of Experiences and Good Practices” ITEM-Benelux Workshop “Recognising Qualifications across European Borders: An Exchange of Experiences and Good Practices” 15 November 2018 The Institute for Transnational and Euregional cross-border … differently. For example, the concept of substantial differences is an essential part of the directive. These are interpreted differently in the Member States. Whereas one party checks whether generally speaking there is a danger if someone with a foreign qualification gets to work, another may only approve of a foreign qualification if it is almost similar to the national one. It would be beneficial to have the possibility to agree on one interpretation of the term substantial differences within the Benelux. This would help structure the discussion. In the …

… and developing efficient educational practices 09/2021 – present Freelance Educational Writer Noordhoff, Groningen developing tests and learning materials for secondary education 05/2020 – 04/2022 Educational Writer Snappet NL, Utrecht developing online learning materials for primary education 09/2019 – 06/2021 Educational Writer DiaBe BV, Leuven (BE) developing off- and online learning materials for secondary education 02/2019 – 09/2019 Educational Support KU Leuven (BE) 03/2019 – 06/2019 Teacher NT-2 Mobyus (UCLL), Leuven (BE) teaching Dutch to foreign language learners on intermediate level 07/2018 – 12/2018 Service Desk and Project Support Bureau ICE, Culemborg 08/2017 – 02/2019 Student-Assistant Radboud in’to Languages, Nijmegen developing learning materials for NT-1 and NT-2 …

… Fact Sheet 2025/2026 Faculty of Psychology and Neuroscience International Relations Office (IRO) At Maastricht University, each faculty/school has its own International Relations Office (IRO). For FPN exchange students the FPN IRO is their main point of contact before, during and after their exchange period at FPN. The FPN IRO assists exchange students with all the formalities for registration and supplies all the information needed to make a stay successful. You can contact us via email: fpn-iro-incoming@maastrichtuniversity.nl Postal … in or around the city before the start of the academic year. Should you come to Maastricht against our advice without having arranged housing, please know that UM cannot help you because UM itself does not offer student housing and there are no online classes. For more information have a look at https://www.maastrichtuniversity.nl/studeren/studentenleven/um-guesthouse Please take into account the mandatory introduction days and examination days when booking a room. Sport Facilities UM Sports …

… Fact Sheet 2025/2026 Faculty of Psychology and Neuroscience International Relations Office (IRO) At Maastricht University, each faculty/school has its own International Relations Office (IRO). For FPN exchange students the FPN IRO is their main point of contact before, during and after their exchange period at FPN. The FPN IRO assists exchange students with all the formalities for registration and supplies all the information needed to make a stay successful. You can contact us via email: fpn-iro-incoming@maastrichtuniversity.nl Postal … in or around the city before the start of the academic year. Should you come to Maastricht against our advice without having arranged housing, please know that UM cannot help you because UM itself does not offer student housing and there are no online classes. For more information have a look at https://www.maastrichtuniversity.nl/studeren/studentenleven/um-guesthouse Please take into account the mandatory introduction days and examination days when booking a room. Sport Facilities UM Sports …