R&D Tax Alert (25/04/2013)
Upcoming changes to the patent income deduction and to the Withholding Tax Exemption for researchers
On 19 April 2013, the Government submitted the draft bill containing tax and financial measures to the House of Representatives (Kamer | Chambre). This bill provides for changes with respect to the patent income deduction and the withholding tax exemption for qualified researchers.
Click on the below link to view and download the full alert article.
Full article (click on title to open)