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["Niet dit document, maar de XML (na valideren) insturen a.u.b.",null,"Een gegeven dat is gemarkeerd met een * is  verplicht (datafield marked with an * is mandatory)"]
["E X C H A N G E   T A X    R U L I N G S - invulsjabloon, versie 3.4"]
[null,"Ruling type for this form*",null,null,null,null,null,null,"RAVopmerkingen"]
[]
["Competent inspector","Behandelend inspecteur*",""]
[]
["Contact details","Contactgegevens invuller"]
["Organisation","Organisatie*","",null,null,"ID = land AE & finr & volgnummer AE & rulingnr & ExchRn"]
["Name","Naam*",""]
["E-mail address","E-mail adres*",""]
["Phone number","Telefoonnummer*",""]
[]
["TaxPayer","Belastingplichtige"]
["TIN","RSIN*","",null,null,"finr; controle op getal",null,null,"zit in RAV export"]
["OrganisationName","Naam*","",null,null,"tekst",null,null,"zit in RAV export"]
["Street","Straat en huisnummer*","",null,null,"tekst",null,null,"kan in RAV export?"]
["PostCode","Postcode*","",null,null,"tekst",null,null,"kan in RAV export?"]
["City","Vestigingsplaats*",""]
["ResCountry","Vestigingsland*","Vul in of kies een item >>>",{"$f":"VLOOKUP(C19,Validation!$C$93:$D$341,2,FALSE)","v":{"$error":"#N/A"}},"ResCountryCode","Nederland voorinvullen",null,null,"kan in RAV export?"]
[]
["BizActivities","Activiteiten onderneming","Kies een item >>>",{"$f":"LEFT(C21,6)","v":"Kies e"},null,null,null,null,"pulldown maken RAV"]
["OtherBizActivityInfo","Toelichting bij keuze \"ETR514 - Other\"*","",null,null,"tekst"]
["GroupName","Groepsnaam","",null,null,"tekst"]
["TurnOver","Omzet  (bedrag valutasoort)","","Kies…","TurnOverCurrCode","getal; controle op getal"]
["ProfitOrLoss","Winst of Verlies  (bedrag valutasoort)","","Kies…","ProfitOrLossCurrCode","getal; controle op getal"]
[]
["RulingReport","Ruling"]
["RulingNumber","Rulingnummer","",null,null,"tekst",null,null,"zit in RAV export"]
["Validity StartDate","Overeenkomst geldig van",null,null,null,"datum met controle",null,null,"zit in RAV export"]
["Validity EndDate","Overeenkomst geldig t/m",null,null,null,"datum met controle",null,null,"zit in RAV export"]
[]
["ATRorAPA","Is het een ATR of een APA*","Kies een item >>>  ",{"$f":"LEFT(C32,7)","v":"Kies ee"},null,"controle op keuze",null,null,"kan in RAV export? - classificatie OF pulldown maken RAV - géén pulldown - we hebben geen combi! Afspraak Eric."]
["RulingCategory","ATR of APA soort*","Kies een item >>>",{"$f":"LEFT(C33,6)","v":"Kies e"},"EEN combi lijst","controle op keuze",null,null,"pulldown maken RAV"]
["RulingTypeInfo","Toelichting bij keuze \"ETR609 - Other\"*","Typ of kies uit de lijst en vul (evt.) aan >>>",null,null,"Opent bij 609"]
["TransactionAmount","Transactiebedrag (bedrag valutasoort)","","Kies…","TransactionAmountCurrCode"]
["Summary","Samenvatting APA of ATR*","Typ of kies uit de lijst en/of vul aan >>>",null,null,"tekst"]
[]
["EUAPAInfo"]
["EUCriteria","Criteria vaststellen verrekenprijzen","Kies een item >>>"]
["EUMethod","TP methode van de APA","Kies een item >>>",{"$f":"LEFT(C40,7)","v":"Kies ee"},null,"controle op keuze",null,null,"pulldown maken RAV"]
[]
["ReceivingJurisdictions"]
["AffectedEntity_1",null,null,null,"ID"]
["ExchangeReason","Reden uitwisseling*","Kies een item >>>  ",{"$f":"LEFT(C44,6)","v":"Kies e"},null,"controle op keuze"]
["AffectedEntityTIN","RSIN*",""]
["AffectedEntityOrganisationName","Naam*",""]
["AffectedEntityStreet","Straat en huisnummer",""]
["AffectedEntityPostCode","Postcode",""]
["AffectedEntityCity","Vestigingsplaats*",""]
["AffectedEntityResCountry","Vestigingsland*","Vul in of kies een item >>>",{"$f":"VLOOKUP(C50,Validation!$C$93:$D$341,2,FALSE)","v":{"$error":"#N/A"}}]
["Double click to add other entities"]

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[null,"Blauw = referentiedata RAV"]
[]
[null,"BizActivities","Kies een item >>>  ",null,null,"RulingTypeInfo","Typ of kies uit de lijst en vul (evt.) aan >>>"]
[null,null,"ETR501 – Research and Development",null,null,"LIJST ALS KEUZE IS ","Participation exemption"]
[null,null,"ETR502 – Holding or Managing intellectual property",null,null,"609 [EU-ONLY] - Other","Dividend withholding tax"]
[null,null,"ETR503 – Purchasing or Procurement",null,null,null,"Foreign tax liability"]
[null,null,"ETR504 – Manufacturing or Production",null,null,null,"Determination (non)transparency"]
[null,null,"ETR505 – Sales, Marketing or Distribution",null,null,null,"Tax treatment hybrid loan"]
[null,null,"ETR506 – Administrative, Management or Support Services",null,null,null,"Attribution of shares to permanent establishment"]
[null,null,"ETR507 – Provision of Services to unrelated parties"]
[null,null,"ETR508 – Internal Group Finance"]
[null,null,"ETR509 – Regulated Financial Services"]
[null,null,"ETR510 – Insurance"]
[null,null,"ETR511 – Holding shares or other equity instruments"]
[null,null,"ETR512 – Dormant"]
[null,null,"ETR513 – e-Commerce"]
[null,null,"ETR514 - Other"]
[]
[]
[null,"ATRorAPA","Kies een item >>>  "]
[null,null,"ETR1001 – Advance tax ruling"]
[null,null,"ETR1002 – Advance pricing arrangement"]
[null,null,"ETR1003 – Combined ruling and APA"]
[null,null,"ETR1004 – Not classified"]
[null,null,null,null,null,null,"Voor tonnage is de keuze beperkt:",null,"Voor innovation is de keuze beperkt:"]
[null,"RulingCategory","Kies een item >>>  ",null,null,null,"ETR601 [OECD and EU] - Relating to preferential regime (tonnage)",null,"ETR601 [OECD and EU] - Relating to preferential regime (innovation)"]
[null,null,"ETR601 [OECD and EU] - Relating to preferential regime"]
[null,null,"ETR602 [OECD and EU] -  Unilateral APA or other TP ruling"]
[null,null,"ETR603 [EU-ONLY] - Bilateral or multilateral APA (ONLY to be used for exchanges under the EU framework)"]
[null,null,"ETR604 [EU-ONLY] - Exchange of summary information on request for bilateral or multilateral APA (ONLY to be used for exchanges under the EU framework)"]
[null,null,"ETR605 [OECD and EU] - Downward adjustment ruling"]
[null,null,"ETR606 [OECD and EU] - PE ruling"]
[null,null,"ETR607 [OECD and EU] - Conduit ruling"]
[null,null,"ETR608 [EU-ONLY] - Hybrid entity ruling (ONLY to be used for exchanges under the EU framework)"]
[null,null,"ETR609 [EU-ONLY] - Other"]
[]
[]
["EU","EUMethod","Kies een item >>>",null,null,null,"EUMethodInfo","Typ of kies uit de lijst en vul (evt.) aan >>>"]
[null,null,"ETR1101 – Comparable Uncontrolled Price Method (CUP)",null,null,null,"Opzet Aarnout","R&D - contract"]
[null,null,"ETR1102 – Resale Price Method (RSM)",null,null,null,"Als EUMethod = 1106 Other","R&D - own risk & account"]
[null,null,"ETR1103 – Cost Plus Method",null,null,null,null,"Sales - (marketing) agent"]
[null,null,"ETR1104 – Transactional Net Margin Method (TNMM)",null,null,null,"Vervalt in opzet Niels","Sales - limited risk distributor"]
[null,null,"ETR1105 – Transactional Profit Split Method (PSM)",null,null,null,null,"Sales - fully fledged"]
[null,"ETR1106 - Other",null,"komt niet voor! (Niels)",null,null,null,"Production - limited risk"]
[null,null,null,null,null,null,null,"Production - fully fledged"]
[null,null,null,null,null,null,null,"Headquarter - supportive"]
[null,"LegalBasisType","Kies een item >>>  ",null,null,null,null,"Headquarter - entrepreneurial"]
[null,null,"ETR801 – Multilateral Convention on Mutual Administrative Assistance in Tax Matters",null,null,null,null,"Logistics - supportive"]
[null,null,"ETR802 – EU Council Directive 2011/16/EU",null,null,null,null,"Logistics - entrepreneurial"]
[null,null,"ETR803 – Double taxation treaty",null,null,null,null,"IT - supportive"]
[null,null,"ETR804 – Tax information exchange agreement",null,null,null,null,"IT - entrepreneurial"]
[null,null,"ETR805 – Nordic Mutual Assistance Convention",null,null,null,null,"Other support functions"]
[null,null,"ETR806 – Other legal basis",null,null,null,null,"Mixed entrepreneurial functions"]
[]
[null,null,null,null,"Voor tonnage en innovation is de keuze beperkt:"]
[null,"ExchangeReason","Kies een item >>>  ",null,"Kies een item >>>  "]
[null,null,"ETR701 – Ultimate parent",null,"ETR701 – Ultimate parent"]
[null,null,"ETR702 – Immediate parent",null,"ETR702 – Immediate parent"]
[null,null,"ETR703 – Related party with which the taxpayer enters into a transaction for which a preferential treatment is granted or which gives rise to income benefiting from a preferential treatment",null,"ETR703 – Related party with which the taxpayer enters into a transaction for which a preferential treatment is granted or which gives rise to income benefiting from a preferential treatment"]
[null,null,"ETR704 – Related party with whom the taxpayer enters into a transaction covered by the ruling"]
[null,null,"ETR705 – Related party making payments to a conduit (directly or indirectly)"]
[null,null,"ETR706 – Ultimate beneficial owner of income from a conduit arrangement"]
[null,null,"ETR707 – Head office of permanent establishment/PE country"]
[null,null,"ETR708 – Exchange with EU Member States under Directive 2011/16/EU27"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"tonnage:","innovation:"]
["summary","Summary","Typ of kies uit de lijst en/of vul aan >>>",null,"ETR601 [OECD and EU] - Relating to preferential regime","ETR602 [OECD and EU] -  Unilateral APA or other TP ruling","ETR603 [EU-ONLY] - Bilateral or multilateral APA (ONLY to be used for exchanges under the EU framework)","ETR604 [EU-ONLY] - Exchange of summary information on request for bilateral or multilateral APA (ONLY to be used for exchanges under the EU framework)","ETR605 [OECD and EU] - Downward adjustment ruling","ETR606 [OECD and EU] - PE ruling","ETR607 [OECD and EU] - Conduit ruling","ETR608 [EU-ONLY] - Hybrid entity ruling (ONLY to be used for exchanges under the EU framework)","ETR609 [EU-ONLY] - Other","ETR601 [OECD and EU] - Relating to preferential regime (tonnage)","ETR601 [OECD and EU] - Relating to preferential regime (innovation)"]
[null,null,{"$f":"HLOOKUP($B$69,$E$66:$P$78,2,FALSE)","v":{"$error":"#N/A"}},1,"1. 1-IVA / Afpelmethode \"Innovation Box Ruling (art. 12b CITA) ##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. It has a R&D facility in ##CITY## (NL), employing approx. ### FTE. These R&D activities result in intellectual property with regard to ##MAIN ACTIVITY##. As such, the ownership of this IP resides in ##NAME SHORT##. The benefits of this IP qualify for the Innovation Box. \nBased on an analysis of the functions performed, part of the residual profit of ##NAME SHORT##, which can be allocated to this qualifying IP, is taxed under the Innovation Box regime The remaining profit is taxed at the regular statutory rate. [In case of small taxpayer (art.12ba, 1, b CITA): The qualifying IP may contain third category IP assets.]”\n","[BTL routine/Sales] The related party with whom the Taxpayer entered into the transaction covered by the ruling performs routine sales activities for the Taxpayer. These activities are remunerated by a TNMM with pli ROS (…%)",null,null,null,"The activities of Taxpayer in the Netherlands constitute a permanent establishment for the Dutch Corporate Income Tax Act 1969 and the tax treaty that may apply.",null,"Kwalificatie rechtsvorm [determination (non)transparency]\nDetermination of the qualification of Taxpayer as a transparent/non-transparent* entity for Dutch  tax purposes.\n","Deelnemingsvrijstelling [participation exemption]\nThe participation exemption (article 13 of the Dutch Corporate Income Tax Act 1969) is applicable to income derived from the subsidiary of Taxpayer.\n","1. \"Tonnage Tax  Ruling (art. 3.22-3.24 Income Tax Code) ##NAME FULL##  is a Shipping company, focusing on ##MAIN ACTIVITY##, with offices in ##CITY## (NL), employing approx. ### FTE. These activities regard the strategic / commercial  / technical / crewing management with regard to ##NUMBER## seagoing vessels.  The benefits of the exploitation of these seagoing vessels qualify for the Tonnage Tax to the extent that these benefits relate to transportation activities. ”\n","1. 1-IVA / Afpelmethode \"Innovation Box Ruling (art. 12b CITA) ##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. It has a R&D facility in ##CITY## (NL), employing approx. ### FTE. These R&D activities result in intellectual property with regard to ##MAIN ACTIVITY##. As such, the ownership of this IP resides in ##NAME SHORT##. The benefits of this IP qualify for the Innovation Box. \nBased on an analysis of the functions performed, part of the residual profit of ##NAME SHORT##, which can be allocated to this qualifying IP, is taxed under the Innovation Box regime The remaining profit is taxed at the regular statutory rate. [In case of small taxpayer (art.12ba, 1, b CITA): The qualifying IP may contain third category IP assets.]”\n"]
[null,"RulingCategory",{"$f":"HLOOKUP($B$69,$E$66:$P$78,3,FALSE)","v":{"$error":"#N/A"}},2,"2. Cost+ \"Innovation Box Ruling (art. 12b CITA) ##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. It has a R&D facility in ##CITY## (NL), employing approx. ### FTE. These R&D activities result in intellectual property with regard to ##MAIN ACTIVITY##. As such, the ownership of this IP resides in ##NAME SHORT##. The benefits of this IP qualify for the Innovation Box. \nBased on an analysis of the functions performed, part of the profit (calculated as a mark-up on the direct and indirect R&D costs) of ##NAME SHORT##, which can be allocated to the qualifying IP, is taxed under the Innovation Box regime. The remaining profit is taxed at the regular statutory rate. [In case of small taxpayer (art.12ba, 1, b CITA): The qualifying IP may contain third category IP assets.]”\n","[BTL routine/Manufacturing] The related party with whom the Taxpayer entered into the transaction covered by the ruling performs routine manufacturing (choose: contract / tolling) activities for the Taxpayer. These activities are remunerated by a TNMM with pli costs (…%).",null,null,null,"The activities of Taxpayer in the Netherlands do not constitute a permanent establishment for the Dutch Corporate Income Tax Act 1969 and the tax treaty that may apply.",null,null,"Dividendbelasting [dividend withholding tax]\nIn accordance with the Dutch Dividend Tax Act 1965 no Dutch dividend withholding tax is due on profit distributions by Taxpayer. \n","2. Vennootschap met tonnagebeschikking en winstsplitsingsafspraken \"Tonnage tax ruling (art. 3.22 IncomeTaxAct) ##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. The place of effective management of the company is in ##CITY## (NL), employing approx. ### FTE. The profits of the company from the operation of ships for the transport of goods and persons qualify for a taxation according to the tonnage tax regulations. The other profits from the operation of ships – being profits from activities other than the transport of goods and persons – are taxed according to the general rules  of the Income Tax Act.\nAs a result the shipping profits of ##NAME SHORT## are taxed on the basis of the net tonnage of the ships being exploited by the company. According to the tonnage tax ruling ###% of the total profits are taxed on a tonnage tax basis. The other profits from the operation of ships – amounting to ###% of the total profits - are taxed according to the general rules  of the Income Tax Act.”\n","2. Cost+ \"Innovation Box Ruling (art. 12b CITA) ##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. It has a R&D facility in ##CITY## (NL), employing approx. ### FTE. These R&D activities result in intellectual property with regard to ##MAIN ACTIVITY##. As such, the ownership of this IP resides in ##NAME SHORT##. The benefits of this IP qualify for the Innovation Box. \nBased on an analysis of the functions performed, part of the profit (calculated as a mark-up on the direct and indirect R&D costs) of ##NAME SHORT##, which can be allocated to the qualifying IP, is taxed under the Innovation Box regime. The remaining profit is taxed at the regular statutory rate. [In case of small taxpayer (art.12ba, 1, b CITA): The qualifying IP may contain third category IP assets.]”\n"]
[null,{"$f":"Template!C33","v":"Kies een item >>>"},{"$f":"HLOOKUP($B$69,$E$66:$P$78,4,FALSE)","v":{"$error":"#N/A"}},3,"3. Royaltybenadering \"Innovation Box Ruling (art. 12b CITA) ##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. It has a R&D facility in ##CITY## (NL), employing approx. ### FTE. These R&D activities result in intellectual property with regard to ##MAIN ACTIVITY##. As such, the ownership of this IP resides in ##NAME SHORT##. The benefits of this IP qualify for the Innovation Box. \nBased on an analysis of the functions performed, part of the net royalty income of ##NAME SHORT##, which can be allocated to the qualifying IP, is taxed under the Innovation Box regime.  The remaining profit is taxed at the regular statutory rate. [In case of small taxpayer (art.12ba, 1, b CITA): The qualifying IP may contain third category IP assets.]”","[BTL routine/Other] The related party with whom the Taxpayer entered into the transaction covered by the ruling performs routine services (choose: sales support / purchasing / contract R&D / headquarters / other) activities for the Taxpayer. These activities are remunerated by a TNMM with pli costs (…%).",null,null,null,"The activities of the permanent establishment of Taxpayer are remunerated on an at arm’s length basis.",null,null,"Dividendbelasting [dividend withholding tax]\nQualification of taxpayer as a 'holding cooperative' that is in principle subject to Dutch Dividend Withholding Tax regulations.\n",null,"3. Royaltybenadering \"Innovation Box Ruling (art. 12b CITA) ##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. It has a R&D facility in ##CITY## (NL), employing approx. ### FTE. These R&D activities result in intellectual property with regard to ##MAIN ACTIVITY##. As such, the ownership of this IP resides in ##NAME SHORT##. The benefits of this IP qualify for the Innovation Box. \nBased on an analysis of the functions performed, part of the net royalty income of ##NAME SHORT##, which can be allocated to the qualifying IP, is taxed under the Innovation Box regime.  The remaining profit is taxed at the regular statutory rate. [In case of small taxpayer (art.12ba, 1, b CITA): The qualifying IP may contain third category IP assets.]”"]
[null,null,{"$f":"HLOOKUP($B$69,$E$66:$P$78,5,FALSE)","v":{"$error":"#N/A"}},4,"4. Other \"Innovation Box Ruling (art. 12b CITA) ##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. It has a R&D facility in ##CITY## (NL), employing approx. ### FTE. These R&D activities result in intellectual property with regard to ##MAIN ACTIVITY##. As such, the ownership of this IP resides in ##NAME SHORT##. The benefits of this IP qualify for the Innovation Box. \nBased on an analysis of the functions performed, part of the profit of ##NAME SHORT##, which can be allocated to the qualifying IP, is taxed under the Innovation Box regime. This part of the profit is calculated according to the following method: ##BRIEF DESCRIPTION METHOD (NOT BEING 1 – 4)##. The remaining profit is taxed at the regular statutory rate. [In case of small taxpayer (art.12ba, 1, b CITA): The qualifying IP may contain third category IP assets.]”","[NL routine/Sales] The Taxpayer performs routine sales activities for the related party with whom the Taxpayer entered into the transaction covered by the ruling. These activities are remunerated by a TNMM with pli ROS (...%).",null,null,null,null,null,null,"Dividendbelasting [dividend withholding tax]\nDetermination of the applicable rate of Dutch dividend withholding tax on dividend distributions by Taxpayer in accordance with the tax treaty between the Netherlands and the country of residence of the immediate parent of Taxpayer. \n",null,"4. Other \"Innovation Box Ruling (art. 12b CITA) ##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. It has a R&D facility in ##CITY## (NL), employing approx. ### FTE. These R&D activities result in intellectual property with regard to ##MAIN ACTIVITY##. As such, the ownership of this IP resides in ##NAME SHORT##. The benefits of this IP qualify for the Innovation Box. \nBased on an analysis of the functions performed, part of the profit of ##NAME SHORT##, which can be allocated to the qualifying IP, is taxed under the Innovation Box regime. This part of the profit is calculated according to the following method: ##BRIEF DESCRIPTION METHOD (NOT BEING 1 – 4)##. The remaining profit is taxed at the regular statutory rate. [In case of small taxpayer (art.12ba, 1, b CITA): The qualifying IP may contain third category IP assets.]”"]
[null,"Aangeboden",{"$f":"HLOOKUP($B$69,$E$66:$P$78,6,FALSE)","v":{"$error":"#N/A"}},5,"5. Vennootschap met ‘standaard’ tonnagebeschikking \"Tonnage tax ruling (art. 3.22 IncomeTaxAct) ##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##.  The place of effective management of the company is in ##CITY## (NL), employing approx. ### FTE. The profits of the company – being profits from the exploitation of ships – qualify for a taxation according to the tonnage tax regulations.\nAs a result the shipping profits of ##NAME SHORT## are taxed on the basis of the net tonnage of the ships being exploited by the company. Any remaining profits other than shipping profits are taxed according to the general rules  of the Income Tax Act.”\n","[NL routine/Subprincipaal] The Taxpayer performs routine sales activities for the related party with whom the Taxpayer entered into the transaction covered by the ruling. These activities are remunerated by a TNMM with pli ROS (….%). The difference between the actual result and the remuneration as agreed upon is deductible for corporate income tax purposes.",null,null,null,null,null,null,"Vangnetbepaling [application tax treaty]\nThe Taxpayer has been granted the benefits of the [Country] – Netherlands tax treaty. Obtaining the benefits of that tax treaty has not been one of the principal purposes in the establishment, acquisition or maintenance of the TaxPayer or the conduct of its operations .\n"]
[null,"Summary",{"$f":"HLOOKUP($B$69,$E$66:$P$78,7,FALSE)","v":{"$error":"#N/A"}},6,"6. Vennootschap met tonnagebeschikking en winstsplitsingsafspraken \"Tonnage tax ruling (art. 3.22 IncomeTaxAct) ##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. The place of effective management of the company is in ##CITY## (NL), employing approx. ### FTE. The profits of the company from the operation of ships for the transport of goods and persons qualify for a taxation according to the tonnage tax regulations. The other profits from the operation of ships – being profits from activities other than the transport of goods and persons – are taxed according to the general rules  of the Income Tax Act.\nAs a result the shipping profits of ##NAME SHORT## are taxed on the basis of the net tonnage of the ships being exploited by the company. According to the tonnage tax ruling ###% of the total profits are taxed on a tonnage tax basis. The other profits from the operation of ships – amounting to ###% of the total profits - are taxed according to the general rules  of the Income Tax Act.”","[NL routine/Manufacturing] The Taxpayer performs routine manufacturing (choose: contract / tolling) activities for the related party with whom the Taxpayer entered into the transaction covered by the ruling. These activities are remunerated by a TNMM with pli costs (…%).",null,null,null,null,null,null,"Buitenlandse belastingplicht [foreign tax liability]\nThe immediate parent(s) of Taxpayer is/are not liable to Dutch corporate income  tax (articles 17 and 17a of the Dutch Corporate Income Tax Act 1969) for income derived  from a substantial shareholding/membership rights. \n"]
[null,"afhankelijk van",{"$f":"HLOOKUP($B$69,$E$66:$P$78,8,FALSE)","v":{"$error":"#N/A"}},7,null,"[NL routine/Other] The Taxpayer performs routine services (choose: sales support / purchasing / contract R&D / headquarters / other) activities for the related party with whom the Taxpayer entered into the transaction covered by the ruling. These activities are remunerated by a TNMM with pli costs (…%).",null,null,null,null,null,null,"Hybride financiering [tax treatment hybrid loan]\nDue to the loan conditions, the loan from Taxpayer qualifies for tax purposes as equity. As a result, the participation exemption (article 13 of the Dutch Corporate Income Tax Act 1969) will be applicable on income derived from this loan.\n"]
[null,"keuze RulCat.",{"$f":"HLOOKUP($B$69,$E$66:$P$78,9,FALSE)","v":{"$error":"#N/A"}},8,null,"[DVL-financing] Taxpayer provides financing activities for group companies. The Taxpayer receives a gross remuneration for these services amounting to …..bps over the outstanding loans.",null,null,null,null,null,null,"Hybride financiering [tax treatment hybrid loan]\nDue to the loan conditions the loan to Taxpayer qualifies for tax purposes as equity.\n"]
[null,null,{"$f":"HLOOKUP($B$69,$E$66:$P$78,10,FALSE)","v":{"$error":"#N/A"}},9,null,"[DVL-royalties] The Taxpayer provides licensing activities for group companies. The Taxpayer receives a gross remuneration for these services amounting to ….bps over the incoming royalties.",null,null,null,null,null,null,"Toerekening aandelen aan vaste inrichting [attribution of shares to permanent establishment]\nThe shares of the direct subsidiary of taxpayer are attributable to a permanent establishment of Taxpayer in the Netherlands.\n"]
[null,null,{"$f":"HLOOKUP($B$69,$E$66:$P$78,11,FALSE)","v":{"$error":"#N/A"}},10,null,"[Profit Split] Due to the interrelated nature of (i) the functions performed (including the attribution of assets and risks) of the Taxpayer and the related party with whom the Taxpayer entered into the transaction covered by the ruling and (ii) the contributions made by both parties, it is agreed that the result (residual profit or loss) will be split between the related party (…%) and Taxpayer (…%).",null,null,null,null,null,null,"Kwalificatie rechtsvorm [determination (non)transparency]\nDetermination of the qualification of Taxpayer as a transparent/non-transparent* entity for Dutch  tax purposes.\n"]
[null,null,{"$f":"HLOOKUP($B$69,$E$66:$P$78,12,FALSE)","v":{"$error":"#N/A"}},11,null,"Other (for example: infokap/winstallocatie vi/afwijkende pli).",null,null,null,null,null,null,"Kwalificatie rechtsvorm [determination (non)transparency]\nDetermination of the qualification of the direct subsidiary of Taxpayer as a transparent/non-transparent* entity for Dutch  tax purposes.\n"]
[null,null,{"$f":"HLOOKUP($B$69,$E$66:$P$78,13,FALSE)","v":{"$error":"#N/A"}},12,null,null,null,null,null,null,null,null,"Kwalificatie rechtsvorm [determination (non)transparency]\nDetermination of the qualification of the immediate parent of Taxpayer as a transparent/non- transparent* entity for Dutch  tax purposes."]
[]
[null,"EUCriteria>>>",null,null,null,null,"EUCriteria","Niels:","EUCriteria","Functions : Limited; Assets : Limited; Risks : Limited."]
[null,null,null,null,null,null,null,"Kies een item >>>","Opzet Aarnout","Functions : Limited; Assets : Limited; Risks : Medium."]
[null,null,null,null,null,null,null,"Routine",null,"Functions : Limited; Assets : Limited; Risks : High."]
[null,null,null,null,null,null,null,"Entrepreneurial (or non-routine)",null,"Functions : Limited; Assets : Limited; Risks : Full."]
[null,null,null,null,null,null,null,"Other",null,"Functions : Limited; Assets : Medium; Risks : Limited."]
[null,null,null,null,null,null,null,null,null,"Functions : Limited; Assets : Medium; Risks : Medium."]
[null,null,null,null,null,null,null,null,null,"Functions : Limited; Assets : Medium; Risks : High."]
[null,null,null,null,null,null,null,null,null,"Functions : Limited; Assets : Medium; Risks : Full."]
[null,null,null,null,null,null,null,null,null,"Functions : Limited; Assets : High; Risks : Limited."]
[null,null,null,null,null,null,null,null,null,"Functions : Limited; Assets : High; Risks : Medium."]
[null,null,null,null,null,null,null,null,null,"Functions : Limited; Assets : High; Risks : High."]
[null,null,null,null,null,null,null,null,null,"Functions : Limited; Assets : High; Risks : Full."]
[null,"Land","Vul in of kies een item >>>",null,null,"Valuta","Kies…",null,null,"Functions : Limited; Assets : Full; Risks : Limited."]
[null,"LegalBasisType","Afghanistan","AF",null,null,"AED","VAE-dirham",null,"Functions : Limited; Assets : Full; Risks : Medium."]
[null,null,"Åland","AX",null,null,"AFN","Afghani",null,"Functions : Limited; Assets : Full; Risks : High."]
[null,null,"Albanië","AL",null,null,"ALL","Albanese lek",null,"Functions : Limited; Assets : Full; Risks : Full."]
[null,null,"Algerije","DZ",null,null,"AMD","Armeense dram",null,"Functions : Medium; Assets : Limited; Risks : Limited."]
[null,null,"Amerikaanse Maagdeneilanden","VI",null,null,"ANG","Antilliaanse gulden",null,"Functions : Medium; Assets : Limited; Risks : Medium."]
[null,null,"Amerikaans-Samoa","AS",null,null,"AOA","Angolese kwanza",null,"Functions : Medium; Assets : Limited; Risks : High."]
[null,null,"Andorra","AD",null,null,"ARS","Argentijnse peso",null,"Functions : Medium; Assets : Limited; Risks : Full."]
[null,null,"Angola","AO",null,null,"AUD","Australische dollar",null,"Functions : Medium; Assets : Medium; Risks : Limited."]
[null,null,"Anguilla","AI",null,null,"AWG","Arubaanse gulden",null,"Functions : Medium; Assets : Medium; Risks : Medium."]
[null,null,"Antarctica","AQ",null,null,"AZN","Azerbeidzjaanse manat",null,"Functions : Medium; Assets : Medium; Risks : High."]
[null,null,"Antigua en Barbuda","AG",null,null,"BAM","Bosnische mark",null,"Functions : Medium; Assets : Medium; Risks : Full."]
[null,null,"Argentinië","AR",null,null,"BBD","Barbadiaanse dollar",null,"Functions : Medium; Assets : High; Risks : Limited."]
[null,null,"Armenië","AM",null,null,"BDT","Bengalese taka",null,"Functions : Medium; Assets : High; Risks : Medium."]
[null,null,"Aruba","AW",null,null,"BGN","Nieuwe Bulgaarse lev (sinds 1999)",null,"Functions : Medium; Assets : High; Risks : High."]
[null,null,"Australië","AU",null,null,"BHD","Bahreinse dinar",null,"Functions : Medium; Assets : High; Risks : Full."]
[null,null,"Azerbeidzjan","AZ",null,null,"BIF","Burundese frank",null,"Functions : Medium; Assets : Full; Risks : Limited."]
[null,null,"Bahama's","BS",null,null,"BMD","Bermudaanse dollar",null,"Functions : Medium; Assets : Full; Risks : Medium."]
[null,null,"Bahrein","BH",null,null,"BND","Bruneise dollar",null,"Functions : Medium; Assets : Full; Risks : High."]
[null,null,"Bangladesh","BD",null,null,"BOB","Boliviaanse boliviano",null,"Functions : Medium; Assets : Full; Risks : Full."]
[null,null,"Barbados","BB",null,null,"BOV","Boliviaanse Mvdol (aandelen)",null,"Functions : High; Assets : Limited; Risks : Limited."]
[null,null,"België","BE",null,null,"BRL","Braziliaanse real",null,"Functions : High; Assets : Limited; Risks : Medium."]
[null,null,"Belize","BZ",null,null,"BSD","Bahamaanse dollar",null,"Functions : High; Assets : Limited; Risks : High."]
[null,null,"Benin","BJ",null,null,"BTN","Bhutaanse ngultrum",null,"Functions : High; Assets : Limited; Risks : Full."]
[null,null,"Bermuda","BM",null,null,"BWP","Botswaanse pula",null,"Functions : High; Assets : Medium; Risks : Limited."]
[null,null,"Bhutan","BT",null,null,"BYR","Wit-Russische roebel",null,"Functions : High; Assets : Medium; Risks : Medium."]
[null,null,"Bolivia","BO",null,null,"BZD","Belizaanse dollar",null,"Functions : High; Assets : Medium; Risks : High."]
[null,null,"Bonaire, Sint Eustatius en Saba","BQ",null,null,"CAD","Canadese dollar",null,"Functions : High; Assets : Medium; Risks : Full."]
[null,null,"Bosnië en Herzegovina","BA",null,null,"CDF","Congolese frank",null,"Functions : High; Assets : High; Risks : Limited."]
[null,null,"Botswana","BW",null,null,"CHF","Zwitserse frank",null,"Functions : High; Assets : High; Risks : Medium."]
[null,null,"Bouveteiland","BV",null,null,"CLF","Chileense Unidades de fomento (aandelen)",null,"Functions : High; Assets : High; Risks : High."]
[null,null,"Brazilië","BR",null,null,"CLP","Chileense peso",null,"Functions : High; Assets : High; Risks : Full."]
[null,null,"Britse Maagdeneilanden","VG",null,null,"CNY","Chinese yuan",null,"Functions : High; Assets : Full; Risks : Limited."]
[null,null,"Brits Indische Oceaanterritorium","IO",null,null,"COP","Colombiaanse peso",null,"Functions : High; Assets : Full; Risks : Medium."]
[null,null,"Brunei","BN",null,null,"COU","Colombiaanse unidad de valor real",null,"Functions : High; Assets : Full; Risks : High."]
[null,null,"Bulgarije","BG",null,null,"CRC","Costa Ricaanse colon",null,"Functions : High; Assets : Full; Risks : Full."]
[null,null,"Burkina Faso","BF",null,null,"CUC","Convertibele peso (munteenheid voor toeristen in Cuba)",null,"Functions : Full; Assets : Limited; Risks : Limited."]
[null,null,"Burundi","BI",null,null,"CUP","Cubaanse peso",null,"Functions : Full; Assets : Limited; Risks : Medium."]
[null,null,"Cambodja","KH",null,null,"CVE","Kaapverdische escudo",null,"Functions : Full; Assets : Limited; Risks : High."]
[null,null,"Canada","CA",null,null,"CZK","Tsjechische kroon",null,"Functions : Full; Assets : Limited; Risks : Full."]
[null,null,"Centraal-Afrikaanse Republiek","CF",null,null,"DJF","Djiboutiaanse frank",null,"Functions : Full; Assets : Medium; Risks : Limited."]
[null,null,"Chili","CL",null,null,"DKK","Deense kroon",null,"Functions : Full; Assets : Medium; Risks : Medium."]
[null,null,"China","CN",null,null,"DOP","Dominicaanse peso",null,"Functions : Full; Assets : Medium; Risks : High."]
[null,null,"Christmaseiland","CX",null,null,"DZD","Algerijnse dinar",null,"Functions : Full; Assets : Medium; Risks : Full."]
[null,null,"Cocoseilanden","CC",null,null,"EGP","Egyptisch pond",null,"Functions : Full; Assets : High; Risks : Limited."]
[null,null,"Colombia","CO",null,null,"ERN","Eritrese nakfa",null,"Functions : Full; Assets : High; Risks : Medium."]
[null,null,"Comoren","KM",null,null,"ETB","Ethiopische birr",null,"Functions : Full; Assets : High; Risks : High."]
[null,null,"Congo-Brazzaville","CG",null,null,"EUR","Euro",null,"Functions : Full; Assets : High; Risks : Full."]
[null,null,"Congo-Kinshasa","CD",null,null,"FJD","Fiji-dollar",null,"Functions : Full; Assets : Full; Risks : Limited."]
[null,null,"Cookeilanden","CK",null,null,"FKP","Falklandeilands pond",null,"Functions : Full; Assets : Full; Risks : Medium."]
[null,null,"Costa Rica","CR",null,null,"GBP","Brits pond sterling",null,"Functions : Full; Assets : Full; Risks : High."]
[null,null,"Cuba","CU",null,null,"GEL","Georgische lari",null,"Functions : Full; Assets : Full; Risks : Full."]
[null,null,"Curaçao","CW",null,null,"GHS","Ghanese cedi (Geldig per 1 juli 2007, 1 GHS = 10.000 GHC)"]
[null,null,"Cyprus","CY",null,null,"GIP","Gibraltarees pond"]
[null,null,"Denemarken","DK",null,null,"GMD","Gambiaanse dalasi"]
[null,null,"Djibouti","DJ",null,null,"GNF","Guineese frank"]
[null,null,"Dominica","DM",null,null,"GTQ","Guatemalaanse quetzal"]
[null,null,"Dominicaanse Republiek","DO",null,null,"GYD","Guyaanse dollar"]
[null,null,"Duitsland","DE",null,null,"HKD","Hongkongse dollar"]
[null,null,"Ecuador","EC",null,null,"HNL","Hondurese lempira"]
[null,null,"Egypte","EG",null,null,"HRK","Kroatische kuna"]
[null,null,"El Salvador","SV",null,null,"HTG","Haïtiaanse gourde"]
[null,null,"Equatoriaal-Guinea","GQ",null,null,"HUF","Hongaarse forint"]
[null,null,"Eritrea","ER",null,null,"IDR","Indonesische roepia"]
[null,null,"Estland","EE",null,null,"ILS","Nieuwe Israëlische sjekel"]
[null,null,"Ethiopië","ET",null,null,"INR","Indiase roepie"]
[null,null,"Faeröer","FO",null,null,"IQD","Iraakse dinar"]
[null,null,"Falklandeilanden","FK",null,null,"IRR","Iraanse rial"]
[null,null,"Fiji","FJ",null,null,"ISK","IJslandse kroon"]
[null,null,"Filipijnen","PH",null,null,"JMD","Jamaicaanse dollar"]
[null,null,"Finland","FI",null,null,"JOD","Jordaanse dinar"]
[null,null,"Frankrijk","FR",null,null,"JPY","Japanse yen"]
[null,null,"Franse Zuidelijke en Antarctische Gebieden","TF",null,null,"KES","Keniaanse shilling"]
[null,null,"Frans-Guyana","GF",null,null,"KGS","Kirgizische som"]
[null,null,"Frans-Polynesië","PF",null,null,"KHR","Cambodjaanse riel"]
[null,null,"Gabon","GA",null,null,"KMF","Comorese frank"]
[null,null,"Gambia","GM",null,null,"KPW","Noord-Koreaanse won"]
[null,null,"Georgië","GE",null,null,"KRW","Zuid-Koreaanse won"]
[null,null,"Ghana","GH",null,null,"KWD","Koeweitse dinar"]
[null,null,"Gibraltar","GI",null,null,"KYD","Kaaimaneilandse dollar"]
[null,null,"Grenada","GD",null,null,"KZT","Kazachse tenge"]
[null,null,"Griekenland","GR",null,null,"LAK","Laotiaanse kip"]
[null,null,"Groenland","GL",null,null,"LBP","Libanees pond"]
[null,null,"Guadeloupe","GP",null,null,"LKR","Sri Lankaanse roepie"]
[null,null,"Guam","GU",null,null,"LRD","Liberiaanse dollar"]
[null,null,"Guatemala","GT",null,null,"LSL","Lesothaanse loti"]
[null,null,"Guernsey","GG",null,null,"LTL","Litouwse litas"]
[null,null,"Guinee","GN",null,null,"LVL","Letse lats"]
[null,null,"Guinee-Bissau","GW",null,null,"LYD","Libische dinar"]
[null,null,"Guyana","GY",null,null,"MAD","Marokkaanse dirham"]
[null,null,"Haïti","HT",null,null,"MDL","Moldavische leu"]
[null,null,"Heard en McDonaldeilanden","HM",null,null,"MGA","Malagassische ariary"]
[null,null,"Honduras","HN",null,null,"MKD","Macedonische denar"]
[null,null,"Hongarije","HU",null,null,"MMK","Myanmarese kyat"]
[null,null,"Hongkong","HK",null,null,"MNT","Mongolische tugrik"]
[null,null,"Ierland","IE",null,null,"MOP","Macause pataca"]
[null,null,"IJsland","IS",null,null,"MRO","Mauritaanse ouguiya"]
[null,null,"India","IN",null,null,"MUR","Mauritiaanse roepie"]
[null,null,"Indonesië","ID",null,null,"MVR","Maldivische rufiyaa"]
[null,null,"Irak","IQ",null,null,"MWK","Malawische kwacha"]
[null,null,"Iran","IR",null,null,"MXN","Mexicaanse peso"]
[null,null,"Israël","IL",null,null,"MXV","Mexicaanse Unidad de Inversion (UDI) (Funds code)"]
[null,null,"Italië","IT",null,null,"MYR","Maleisische ringgit"]
[null,null,"Ivoorkust","CI",null,null,"MZN","Mozambikaanse metical"]
[null,null,"Jamaica","JM",null,null,"NAD","Namibische dollar"]
[null,null,"Japan","JP",null,null,"NGN","Nigeriaanse naira"]
[null,null,"Jemen","YE",null,null,"NIO","Nicaraguaanse Córdoba Oro"]
[null,null,"Jersey","JE",null,null,"NOK","Noorse kroon"]
[null,null,"Jordanië","JO",null,null,"NPR","Nepalese roepie"]
[null,null,"Kaaimaneilanden","KY",null,null,"NZD","Nieuw-Zeelandse dollar"]
[null,null,"Kaapverdië","CV",null,null,"OMR","Omaanse rial"]
[null,null,"Kameroen","CM",null,null,"PAB","Panamese balboa"]
[null,null,"Kazachstan","KZ",null,null,"PEN","Nieuwe Peruviaanse sol"]
[null,null,"Kenia","KE",null,null,"PGK","Papoease kina"]
[null,null,"Kirgizië","KG",null,null,"PHP","Filipijnse peso"]
[null,null,"Kiribati","KI",null,null,"PKR","Pakistaanse roepie"]
[null,null,"Kleine afgelegen eilanden van de Verenigde Staten","UM",null,null,"PLN","Poolse zloty"]
[null,null,"Koeweit","KW",null,null,"PYG","Paraguayaanse guaraní"]
[null,null,"Kroatië","HR",null,null,"QAR","Qatarese rial"]
[null,null,"Laos","LA",null,null,"RON","Roemeense leu"]
[null,null,"Lesotho","LS",null,null,"RSD","Servische dinar"]
[null,null,"Letland","LV",null,null,"RUB","Russische roebel"]
[null,null,"Libanon","LB",null,null,"RWF","Rwandese frank"]
[null,null,"Liberia","LR",null,null,"SAR","Saoedi-Arabische riyal"]
[null,null,"Libië","LY",null,null,"SBD","Salomon-dollar"]
[null,null,"Liechtenstein","LI",null,null,"SCR","Seychelse roepie"]
[null,null,"Litouwen","LT",null,null,"SDG","Soedanees pond"]
[null,null,"Luxemburg","LU",null,null,"SEK","Zweedse kroon"]
[null,null,"Macau","MO",null,null,"SGD","Singaporese dollar"]
[null,null,"Macedonië","MK",null,null,"SHP","Sint-Heleens pond"]
[null,null,"Madagaskar","MG",null,null,"SLL","Sierra Leoonse leone"]
[null,null,"Malawi","MW",null,null,"SOS","Somalische shilling"]
[null,null,"Maldiven","MV",null,null,"SSP","Zuid-Soedanees pond"]
[null,null,"Maleisië","MY",null,null,"SRD","Surinaamse dollar"]
[null,null,"Mali","ML",null,null,"STD","Santomese dobra"]
[null,null,"Malta","MT",null,null,"SYP","Syrisch pond"]
[null,null,"Man","IM",null,null,"SZL","Swazische lilangeni"]
[null,null,"Marokko","MA",null,null,"THB","Thaise baht"]
[null,null,"Marshalleilanden","MH",null,null,"TJS","Tadzjiekse somoni"]
[null,null,"Martinique","MQ",null,null,"TMT","Turkmeense manat"]
[null,null,"Mauritanië","MR",null,null,"TND","Tunesische dinar"]
[null,null,"Mauritius","MU",null,null,"TOP","Tongaanse pa'anga"]
[null,null,"Mayotte","YT",null,null,"TRY","Nieuwe Turkse lira (sinds 1 januari 2005)"]
[null,null,"Mexico","MX",null,null,"TTD","Trinidad en Tobagodollar"]
[null,null,"Micronesia","FM",null,null,"TWD","Nieuwe Taiwanese dollar"]
[null,null,"Moldavië","MD",null,null,"TZS","Tanzaniaanse shilling"]
[null,null,"Monaco","MC",null,null,"UAH","Oekraïense grivna"]
[null,null,"Mongolië","MN",null,null,"UGX","Oegandese shilling"]
[null,null,"Montenegro","ME",null,null,"USD","Amerikaanse dollar"]
[null,null,"Montserrat","MS",null,null,"USN","Amerikaanse dollar (Next day) (aandelen)"]
[null,null,"Mozambique","MZ",null,null,"USS","Amerikaanse dollar (Same day) (aandelen)"]
[null,null,"Myanmar","MM",null,null,"UYU","Uruguayaanse peso"]
[null,null,"Namibië","NA",null,null,"UZS","Oezbeekse sum"]
[null,null,"Nauru","NR",null,null,"VEF","Venezolaanse bolivar"]
[null,null,"Nederland","NL",null,null,"VND","Vietnamese dong"]
[null,null,"Nepal","NP",null,null,"VUV","Vanuatuaanse vatu"]
[null,null,"Nicaragua","NI",null,null,"WST","Samoaanse tala"]
[null,null,"Nieuw-Caledonië","NC",null,null,"XCD","Oost-Caribische dollar"]
[null,null,"Nieuw-Zeeland","NZ",null,null,"YER","Jemenitische rial"]
[null,null,"Niger","NE",null,null,"ZAR","Zuid-Afrikaanse rand"]
[null,null,"Nigeria","NG",null,null,"ZMW","Zambiaanse kwacha"]
[null,null,"Niue","NU"]
[null,null,"Noordelijke Marianen","MP"]
[null,null,"Noord-Korea","KP"]
[null,null,"Noorwegen","NO"]
[null,null,"Norfolk","NF"]
[null,null,"Oeganda","UG"]
[null,null,"Oekraïne","UA"]
[null,null,"Oezbekistan","UZ"]
[null,null,"Oman","OM"]
[null,null,"Oostenrijk","AT"]
[null,null,"Oost-Timor","TL"]
[null,null,"Pakistan","PK"]
[null,null,"Palau","PW"]
[null,null,"Palestina","PS"]
[null,null,"Panama","PA"]
[null,null,"Papoea-Nieuw-Guinea","PG"]
[null,null,"Paraguay","PY"]
[null,null,"Peru","PE"]
[null,null,"Pitcairneilanden","PN"]
[null,null,"Polen","PL"]
[null,null,"Portugal","PT"]
[null,null,"Puerto Rico","PR"]
[null,null,"Qatar","QA"]
[null,null,"Réunion","RE"]
[null,null,"Roemenië","RO"]
[null,null,"Rusland","RU"]
[null,null,"Rwanda","RW"]
[null,null,"Saint-Barthélemy","BL"]
[null,null,"Saint Kitts en Nevis","KN"]
[null,null,"Saint Lucia","LC"]
[null,null,"Saint-Pierre en Miquelon","PM"]
[null,null,"Saint Vincent en de Grenadines","VC"]
[null,null,"Salomonseilanden","SB"]
[null,null,"Samoa","WS"]
[null,null,"San Marino","SM"]
[null,null,"Saoedi-Arabië","SA"]
[null,null,"Sao Tomé en Principe","ST"]
[null,null,"Senegal","SN"]
[null,null,"Servië","RS"]
[null,null,"Seychellen","SC"]
[null,null,"Sierra Leone","SL"]
[null,null,"Singapore","SG"]
[null,null,"Sint-Helena, Ascension en Tristan da Cunha","SH"]
[null,null,"Sint-Maarten","MF"]
[null,null,"Sint Maarten","SX"]
[null,null,"Slovenië","SI"]
[null,null,"Slowakije","SK"]
[null,null,"Soedan","SD"]
[null,null,"Somalië","SO"]
[null,null,"Spanje","ES"]
[null,null,"Spitsbergen en Jan Mayen","SJ"]
[null,null,"Sri Lanka","LK"]
[null,null,"Suriname","SR"]
[null,null,"Swaziland","SZ"]
[null,null,"Syrië","SY"]
[null,null,"Tadzjikistan","TJ"]
[null,null,"Taiwan","TW"]
[null,null,"Tanzania","TZ"]
[null,null,"Thailand","TH"]
[null,null,"Togo","TG"]
[null,null,"Tokelau","TK"]
[null,null,"Tonga","TO"]
[null,null,"Trinidad en Tobago","TT"]
[null,null,"Tsjaad","TD"]
[null,null,"Tsjechië","CZ"]
[null,null,"Tunesië","TN"]
[null,null,"Turkije","TR"]
[null,null,"Turkmenistan","TM"]
[null,null,"Turks- en Caicoseilanden","TC"]
[null,null,"Tuvalu","TV"]
[null,null,"Uruguay","UY"]
[null,null,"Vanuatu","VU"]
[null,null,"Vaticaanstad","VA"]
[null,null,"Venezuela","VE"]
[null,null,"Verenigde Arabische Emiraten","AE"]
[null,null,"Verenigde Staten","US"]
[null,null,"Verenigd Koninkrijk","GB"]
[null,null,"Vietnam","VN"]
[null,null,"Wallis en Futuna","WF"]
[null,null,"Westelijke Sahara","EH"]
[null,null,"Wit-Rusland","BY"]
[null,null,"Zambia","ZM"]
[null,null,"Zimbabwe","ZW"]
[null,null,"Zuid-Afrika","ZA"]
[null,null,"Zuid-Georgia en de Zuidelijke Sandwicheilanden","GS"]
[null,null,"Zuid-Korea","KR"]
[null,null,"Zuid-Soedan","SS"]
[null,null,"Zweden","SE"]
[null,null,"Zwitserland","CH"]

{"sheet":"Schema A3","index":2,"n_rows":21,"n_cols":12,"rows_kept":21,"cut":false,"hidden":true,"merged":[]}
[null,null,"DIT SCHEMA IS NIET IN GEBRUIK VOOR VALIDATIE  - alleen om een overzicht te maken"]
[]
[null,null,"RulingCategory","ETR601 [OECD and EU] - Relating to preferential regime (en eventueel de toevoeging'(tonnage)' of '(innovation)'","ETR602 [OECD and EU] -  Unilateral APA or other TP ruling","ETR603 [EU-ONLY] - Bilateral or multilateral APA (ONLY to be used for exchanges under the EU framework)","ETR604 [EU-ONLY] - Exchange of summary information on request for bilateral or multilateral APA (ONLY to be used for exchanges under the EU framework)","ETR605 [OECD and EU] - Downward adjustment ruling","ETR606 [OECD and EU] - PE ruling","ETR607 [OECD and EU] - Conduit ruling","ETR608 [EU-ONLY] - Hybrid entity ruling (ONLY to be used for exchanges under the EU framework)","ETR609 [EU-ONLY] - Other"]
[]
[null,null,"RulingTypeInfo",null,null,null,null,null,null,null,null,"Participation exemption"]
[null,null,null,null,null,null,null,null,null,null,null,"Dividend withholding tax"]
[null,null,null,null,null,null,null,null,null,null,null,"Foreign tax liability"]
[null,null,null,null,null,null,null,null,null,null,null,"Determination (non)transparency"]
[null,null,null,null,null,null,null,null,null,null,null,"Tax treatment hybrid loan"]
[null,null,null,null,null,null,null,null,null,null,null,"Attribution of shares to permanent establishment"]
[]
[null,null,"Summary 1","1. 1-IVA / Afpelmethode\n\"Innovation Box Ruling (art. 12b CITA) \n##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. It has a R&D facility in ##CITY## (NL), employing approx. ### FTE. These R&D activities result in intellectual property with regard to ##MAIN ACTIVITY##. As such, the ownership of this IP resides in ##NAME SHORT##. The benefits of this IP qualify for the Innovation Box. \nBased on an analysis of the functions performed, part of the residual profit of ##NAME SHORT##, which can be allocated to this qualifying IP, is taxed under the Innovation Box regime The remaining profit is taxed at the regular statutory rate. [In case of small taxpayer (art.12ba, 1, b CITA): the qualifying IP may contain third category IP assets]\"\n",null,null,null,null,"The activities of Taxpayer in the Netherlands constitute a permanent establishment for the Dutch Corporate Income Tax Act 1969 and the tax treaty that may apply.",null,"Kwalificatie rechtsvorm [determination (non)transparency]\nDetermination of the qualification of Taxpayer as a transparent/non-transparent* entity for Dutch  tax purposes.\n","Deelnemingsvrijstelling [participation exemption]\nThe participation exemption (article 13 of the Dutch Corporate Income Tax Act 1969) is applicable to income derived from the subsidiary of Taxpayer.\n"]
[null,null,"Summary 2","2. Cost+\n\"Innovation Box Ruling (art. 12b CITA) \n##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. It has a R&D facility in ##CITY## (NL), employing approx. ### FTE. These R&D activities result in intellectual property with regard to ##MAIN ACTIVITY##. As such, the ownership of this IP resides in ##NAME SHORT##. The benefits of this IP qualify for the Innovation Box. \nBased on an analysis of the functions performed, part of the profit (calculated as a mark-up on the direct and indirect R&D costs) of ##NAME SHORT##, which can be allocated to the qualifying IP, is taxed under the Innovation Box regime. The remaining profit is taxed at the regular statutory rate. [In case of small taxpayer (art.12ba, 1, b CITA): the qualifying IP may contain third category IP assets]\"\n",null,null,null,null,"The activities of Taxpayer in the Netherlands do not constitute a permanent establishment for the Dutch Corporate Income Tax Act 1969 and the tax treaty that may apply.",null,"Kwalificatie rechtsvorm [determination (non)transparency]\nDetermination of the qualification of the immediate parent of Taxpayer as a transparent/non- transparent* entity for Dutch  tax purposes.","Dividendbelasting [dividend withholding tax]\nIn accordance with the Dutch Dividend Tax Act 1965 no Dutch dividend withholding tax is due on dividend distributions by Taxpayer. \n"]
[null,null,"Summary 3","3. Royaltybenadering\n\"Innovation Box Ruling (art. 12b CITA) \n##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. It has a R&D facility in ##CITY## (NL), employing approx. ### FTE. These R&D activities result in intellectual property with regard to ##MAIN ACTIVITY##. As such, the ownership of this IP resides in ##NAME SHORT##. The benefits of this IP qualify for the Innovation Box. \nBased on an analysis of the functions performed, part of the net royalty income of ##NAME SHORT##, which can be allocated to the qualifying IP, is taxed under the Innovation Box regime.  The remaining profit is taxed at the regular statutory rate. [In case of small taxpayer (art.12ba, 1, b CITA): the qualifying IP may contain third category IP assets]\"",null,null,null,null,null,null,"Kwalificatie rechtsvorm [determination (non)transparency]\nDetermination of the qualification of the direct subsidiary of Taxpayer as a transparent/non-transparent* entity for Dutch  tax purposes.\n","Dividendbelasting [dividend withholding tax]  Taxpayer qualifies as a 'holding cooperative' and is in principle subject to Dutch dividend withholding tax regulations."]
[null,null,"Summary 4","4. Other \n\"Innovation Box Ruling (art. 12b CITA) \n##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. It has a R&D facility in ##CITY## (NL), employing approx. ### FTE. These R&D activities result in intellectual property with regard to ##MAIN ACTIVITY##. As such, the ownership of this IP resides in ##NAME SHORT##. The benefits of this IP qualify for the Innovation Box. \nBased on an analysis of the functions performed, part of the profit of ##NAME SHORT##, which can be allocated to the qualifying IP, is taxed under the Innovation Box regime. This part of the profit is calculated according to the following method: ##BRIEF DESCRIPTION METHOD (NOT BEING 1 – 4)##. The remaining profit is taxed at the regular statutory rate. [In case of small taxpayer (art.12ba, 1, b CITA): the qualifying IP may contain third category IP assets]\"",null,null,null,null,null,null,null,"Dividendbelasting [dividend withholding tax]\nDetermination of the applicable rate of Dutch dividend withholding tax on dividend distributions by Taxpayer in accordance with the tax treaty between the Netherlands and the country of residence of the immediate parent of Taxpayer. \n"]
[null,null,"Summary 5","1. Vennootschap met ‘standaard’ tonnagebeschikking\n\"Tonnage tax ruling (art. 3.22 IncomeTaxAct) \n##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##.  The place of effective management of the company is in ##CITY## (NL), employing approx. ### FTE. The profits of the company – being profits from the exploitation of ships – qualify for a taxation according to the tonnage tax regulations.\nAs a result the shipping profits of ##NAME SHORT## are taxed on the basis of the net tonnage of the ships being exploited by the company. Any remaining profits other than shipping profits are taxed according to the general rules  of the Income Tax Act.”",null,null,null,null,null,null,null,"Buitenlandse belastingplicht [foreign tax liability]\nTaxpayer is not liable to Dutch corporate income  tax (articles 17 and 17a of the Dutch Corporate Income Tax Act 1969) for income derived  from a substantial shareholding/membership rights. \n"]
[null,null,"Summary 6","2. Vennootschap met tonnagebeschikking en winstsplitsingsafspraken\n\"Tonnage tax ruling (art. 3.22 IncomeTaxAct) \n##NAME FULL## (“##NAME SHORT##”) is a ##TYPOLOGY## company, focusing on ##MAIN ACTIVITY##. The place of effective management of the company is in ##CITY## (NL), employing approx. ### FTE. The profits of the company from the operation of ships for the transport of goods and persons qualify for a taxation according to the tonnage tax regulations. The other profits from the operation of ships – being profits from activities other than the transport of goods and persons – are taxed according to the general rules  of the Income Tax Act.\nAs a result the shipping profits of ##NAME SHORT## are taxed on the basis of the net tonnage of the ships being exploited by the company. According to the tonnage tax ruling ###% of the total profits are taxed on a tonnage tax basis. The other profits from the operation of ships – amounting to ###% of the total profits - are taxed according to the general rules  of the Income Tax Act.”\n",null,null,null,null,null,null,null,"Hybride financiering [tax treatment hybrid loan]\nDue to the loan conditions, the loan from Taxpayer qualifies for tax purposes as equity. As a result, the participation exemption (article 13 of the Dutch Corporate Income Tax Act 1969) will be applicable on income derived from this loan.\n"]
[null,null,"Summary 7",null,null,null,null,null,null,null,null,"Hybride financiering [tax treatment hybrid loan]\nDue to the loan conditions the loan to Taxpayer qualifies for tax purposes as equity.\n"]
[null,null,"Summary 8",null,null,null,null,null,null,null,null,"Toerekening aandelen aan vaste inrichting [attribution of shares to permanent establishment]\nThe shares of the direct subsidiary of taxpayer are attributable to a permanent establishment of Taxpayer in the Netherlands.\n"]
[null,null,"Summary 9"]
[null,null,"Summary 10"]

{"sheet":"Configuratie","index":3,"n_rows":8,"n_cols":2,"rows_kept":8,"cut":false,"hidden":true,"merged":[]}
["Het werkblad 'Configuratie' bevat enkele vaste visual basic gegevens die soms gewijzigd moeten worden."]
[]
["Omschrijving","Waarde"]
["Xml namespace Belastingdienst bij prefix \"etrbd\"","urn:bd:rav:etrbd:v1"]
["Xml namespace OECD bij prefix \"etr\"","urn:oecd:ties:etr:v1"]
["XSD bestandsnaam Belastingdienst","Etr_Belastingdienst_Inkomend_v1.0.xsd"]
["E-mail adres Belastingdienst","exchange-tax-rulings@belastingdienst.nl"]
["applicatieversie","3.4"]